IMPLEMENTED INFLUENCE METHODICS COST OF GOOD SOLD TO CORPORATE PROFIT

IMPLEMENTED INFLUENCE METHODICS COST OF GOOD SOLD
TO CORPORATE PROFIT

( Case study on corporate Coffee At Lampung )
R. Sudarmanto1's noble

ABSTRACT

The objective of this research was to analysis the impact of the product costing method that applied to the enterprise profit. Interview and documentation were conducted to collect the data and the cost accounting model was used to analyzes them. The result shows that product costing method that enterprise applied did not conform to the theory or the financial accounting standard. All of the costs and expenses (production and unproduction) were applied as cost of products sold.

Nevertheless, the enterprise has inventory for finished product at the end of period. So that, the profit of the enterprise was too small then must be.
Keywords: Production costing method, profit

FOREWORD

Activity that is done in a complex transcendent firm, it because firm has a lot of aim who will be reached.

Firm do ever try to increase ability to keep viability who can fix owner welfare, Accuracy in big establish its cost of goods manufacture will be determined by effort complexity / activity that done by firm.

Firm that mengolah its product continually or constitutes mass production, need to mark sense determination outgrows cost imposition rate to thrifty ala product. Therefore, to reach accuracy in arithmetic cost of goods manufacture was required to procedure that clear and correct, one that enables to be developed its supervisory effectively to cost that were charged upon by that product. Accuracy in indispensable product cost of good sold determination so traditional method inaccurate in allocate overhead's costs to product just goes upon on direct cost can be reduced (Harahap, 1996).

Manufacturing business that mengolah robusta's coffee asalan's quality descries it to constitute firm that modestly, but such being seen of a lot of product type that resulting points out that activity that did by that firm highly complex. Production process that is done just utilizes one raw material, which is coffee robusta asalan and results powder coffee and a variety coffee type grade with size sort and various quality. Mark sense various measure or coffee quality grade that different, therefore requires to mark sense process that variably.

Mark sense distinctive that production process will beget its happening distinctive resulting product cost of good sold.

A lot of it resulting product as coffee of seed with various that quality requires to mark sense conscientious cost of good sold count, so gets to give or establishes price in point (reasonably) to each coffee type grades that resulting. Therefore extrapolation and cost of good sold implement in point for each resulting coffee type huge its mean. A production process with one raw material and resulting more than one product will arise common cost, one that is issued after the time originally raw material at o until with while product kind sort can come to pieces its id (Mulyadi, 1990).

Outgrow its little corporate operational cost so ascendant for pricing to sell product (Primordial, 1997). Resulting product by a firm will get marketing or not among those regarded by product price compare that resulting at the price resulting grass root product by corporate other (Primordial, 1997). Just firm with strong competitiveness and working with efficiency tall one makes a abode to get opportunity for competing at global market (Nasehatun, 1999).

Firm in establishes or account executed must production cost carefully so resulting information gets utilized to do cost operation. Firm must have accounting system and applies it according to policy already being established. Manufacturing business that mengolah coffee becomes various coffee product type, need to do explicit ala production cost classification in the effort big account its cost of good sold which charged upon by resulting product. Resulting cost of goods manufacture extrapolation needs to notice that cost of goods manufacture mold elements, so acquired information less fits for decision making for management.

Management is in great need comparable production cost information to help deep (1 ) establish firm profits, (2 ) establish department targets, (3 ) measurement and department operations, and (4 ) menganalisis and decides unrealized establishment balances and intent corporate another (Matz and Usry, 1980). Mark sense analisis thrifty production cost data will give severally subject benefit that as (1 ) unrealized plannings via budget, (2 ) cost operation via responsibility accounting, (3 ) periodik's unrealized measurements, (4 ) help deep establish sell price and price policies, and (5 ) give cost of good sold cost datas that relevant for analisis's process utilised decision making (Matz and Usry, 1980).

keberlanjutan is activity that did by a firm amongst those also been determined by efficiency and profit zoom that reached by firm. Unrealized level excelsior one is reached with competence competing tall one too, therefore ability to keep firm viability the greater, and so do contrariwise.

Profit that reached by firm get as been utilized one of size level formative effort which is done. Firm won't experience good developing if corporate pertinent one never get effort gain.

Effort reaches to increase expected profit by a firm just can't did by plays sell price that shall be paid by buyer. Price who will be paid by buyer is constitute suzerainty for grocer. Such trick so gristle for formative and keberlanjutan is firm activity. Such thing can beget a firm will be left by other firm as competitor it. Therefore unrealized zoom determination that expected by corporate must been reached by increases productivity and job efficiency without down product quality. Mark sense job efficiency zoom that tall deep a firm will regard cost of goods manufacture zoom.
In industrial enterprise, cost of goods manufacture constitutes to foot up that huge its portion compared with by another operating cost. Therefore firm has can work thrifty ala and conscientious deep utilizes and determining big its cost of goods manufacture to be able to being done by production cost emphasis. Mark sense accuracy and accuracy in working enables to mark sense efficiency for corporate without down productivity and resulting product quality.

Mark sense accuracy in cost of good sold determination and job efficiency can ensue on its low resulting product cost of good sold without down that product quality. Its low is product cost of good sold (without downs or reduce quality) in comparison with other corporate product cost of good sold one a sort, enable for competes to reach expected profit zoom. Condition of this is that enables to get profit applicabling to keep firm viability.

Base that study is looked that thrifty ala cost of goods manufacture determination have mean that momentously to keberlanjutan firm effort. In manufacturing business, continuity of effort which is brought off really been determined by activity efficiency zoom production and that production activity as matter for corporate, if firm gets to keep or even increase its product quality. According to study upon, therefore about problem which will be assessed which is if implement difference methodics cost of goods manufacture determination at one particular ascendant firm to increase profit that reached by pertinent firm?

OBSERVATIONAL METHOD



Method who will be utilized to get data which is observation, interview, and documentation. Acquired data dianalisis utilizes analisis's tech product cost of good sold establishment as it were that prevailing on cost accounting. To see there is don't it implement influence methodic cost of goods manufacture establishment, therefore previous presented by cost of goods manufacture reporting and corporate unrealized loss reporting according to theory or aught regulation. Arithmetic result or analisis which is done as compared to what usufructs count or analisis which presented by firm, so gets to be gotten by information how influence distinctive implement methodics cost of goods manufacture extrapolation to profit / mis out firm.
RESULT AND STUDY
Implemented suitability Methodics


Base analisis's result already been done points out that, cost of goods manufacture determination method that applied by coffee firm in conflict with theory or aught norms. To is not sesuaian is looked sesjak first few, which is good upon perform agglomeration and also firm conduct to happening cost for certain period. Happening deviation on that coffee firm get as follows been worded.

Coffee firm that is analyzed doesn't do cost classification as it were must it. analisis's result points out that exists unsurunsur marketing cost and element administration cost and generically which be noted as elemental as cost of goods sold. That conduct will beget in height cost of goods sold which established by firm. Information about outgrows it that cost of goods sold gets to mislead for firm.

Available economic source sacrifice as elemental as cost of goods manufacture mold, but then was inserted as mold of resulting product cost of good sold, which is as labouring as indirect, well for product what do as coffee of powder and also seed coffee. Available economic source sacrifice that its benefit is enjoyed with by aught part but then by corporate were allocated to part that enjoy that service. It visually on PBB'S cost, whereabouts a large part building and earth is utilized for production activity.

Firm charges ekoinomi's source sacrifice that happening just to even cost of goods sold, corporate thus doesn't do that sacrifice allocation to product that stills to exist in stock final. It begets to assess final stockpiling becomes undersize and cost of goods sold become outsize. Firm doesn't take into account goods in processes early in determines cost of goods sold. It visuallies don't mark sense cost element that clings in goods in processes early.

Base count and analisis is cost of goods sold that did by firm appears, that coffee firm that is analyzed doesn't account to outgrow it resulting product cost of good sold. Firm straightforwarding to charge all labour cost, well direct and also indirect and factory overhead cost to product that solds as cost of goods sold. Make the point extrapolation that did by firm that coffee won't point out how big resulting product cost of good sold.

Product already being resulted by firm, well product already solds and also that still available in stock final, even also product which extant deep working out process, each have absorbed happening cost deep result that product is alone. Therefore, each product which is resulted will have cost of good sold that they will consisting of three cost of good sold patronising elements, which is raw material cost, direct labor cost, and also factory overhead cost. Element third that product cost of good sold mold has to be charged upon by resulting product ala proportional, so gets to give more information correct.

Happening conduct must been backed on aught concept, that product cost of good sold constitute economic source sacrifice that is utilized to result a given product (Moriarity, 1987).

Thus therefore extant product point in stock final will figure condition that actually, since was inserted its elemental raw material cost, direct labor cost, and factory overhead cost. It can happen since direct labor cost and happening factory overhead cost will broadcast ala proportional to each resulting product on period that coincides with its happening direct labor cost and pertinent factory overhead cost.

Base that analisis's result points out, that costs of good sold arithmetic method which applied by coffee firm that is analyzed in conflict with theory or aught norms. All production cost which happens on that period entirely been charged upon product that solds on period most conceive of cost of goods sold. In opposition, resulting product on that period was entirely solds, so firm is still have in stock product so that price in essence just consisting of one cost of goods manufacture element just which is raw material cost. Product stockpiling becomes that be not been saddled with another cost elements but just cost raw material.


Implement judgment basic it


Firm in menerapan methodics count outgrow coffee cost of goods manufacture indeed don't despite judgment that advantages to divide firm. But such, pertimbanganpertimbangan that won't despite goodness and weakness that clings on method that is applied that and further will having for good positively and also negative. There is even many acquired positive impact corporate consequent marks sense count implement total coffee production cost can be interposed as follows.

Firm will get amenity in big account its cost of goods manufacture. It because firm not necessarily do rinci's ala count by agglomerates earlier to a variety cost which happen firm. Such thing to be looked on its by corporate not necessarily been done, since all cost in the end will be bridged by total sell that reached by firm.

Firm not necessarily do cost allocation count, particularly cost that have double function, which is one transactions and one total part woolly ones its but then its service enjoyed by bebepara aught function in corporate. Cost allocation by firm be looked on as staged as complicates to talk shop and that stage be looked on not give benefit that equals to talk shop that is done.

Firm not necessarily do count to allocate happening production cost into product that solds and available product in stock period final. All cost which happens directly be taken into account as cost of goods sold, so pretty much fault accounts smaller. Product that was sold or product becomes that still in stock will saddle with biayabiaya that happening at the moment product or that product stockpiling was sold.

On the other side, there are some weakness which happens effect mark sense cost of goods manufacture count implement coffee as it were that did by firm. Severally that weakness get as follows been interposed.

Cost of goods manufacture count is done not thrifty and not reflect cost of goods manufacture truthfully on that period. It can happen since all happening cost on given period entirely been taken into account as cost of goods sold without comes to pieces among product cost of good sold, cost of goods sold, and another operating cost.

If product stockpiling becomes and goods in processes at the early big period, will give information that misleads to divide management in decision making. Without marks sense product cost of good sold count that resulting, therefore won't know how big product cost of good sold already solds and that extant in stock. Trick suching to beget cost that clings on product stockpiling becomes only consisting of raw material cost only, meanwhile that product have absorbed labour cost and another cost because was processed.

Raw material processing activity becomes product to become requires three economic source sacrifices that as (1 ) raw material sacrifices, (2 ) labouring service sacrifices, and (3 ) facility service sacrifices (Mulyadi, 1990).

Firm will struck a snag deep do cost operation, since firm can't know part which already efficient and a part which that was efficient. That situation wents hard with for perushaaan to make a policy that gets bearing with production cost operation.

Firm will get in conflict with information condition which necessarily there is bases scene or happening transactions on firm. Book keeping that did by firm is gone upon on aught evidence, therefore information that is given necessarily give picture that necessarily corresponds to aught evidence.


Purpose influence Methodics to Outgrow it Profit Loss
In performs production process, basically corporate gets to result three subject product kinds of production process those are done.

Kind third coffee as a result that processing as (1 ) coffee grades olahan, (2 ) coffee grades piksel, and (3 ) powder coffees. Powder coffee constitute product that requires to process afters affix is done processes separation among coffee grades olahan (quality exports) with coffee grades piksel.

Thus can be known that resulting product by corporate coffee which analyzing to constitute product with which is resulted of one production process by results two product kind which is as coffee of olahan's seeds and piksel's seed coffee. Get bearing with that resulting product, therefore correct more firm utilize cost of good sold method with. Product cost is with is issued after the time originally raw material at o until with while product kind sort can come to pieces its id (Mulyadi, 1990).

Base analisis's result cost of goods sold that did by firm, visually that firm doesn't account to outgrow resulting cost of goods manufacture it. Firm straightforwarding to charge all labour cost, well direct and also indirect and factory overhead cost to product that solds as cost of goods sold.
Product already being resulted by firm, well product already solds and also that still available in stock final, each have absorbed happening cost deep result that product is alone.

Therefore, each product which is resulted will have cost of good sold that they will consisting of three cost of good sold patronising elements, which is raw material cost, direct labor cost, and also factory overhead cost. Element third that product cost of good sold mold has to be charged upon by ala product proportional.

Products appreciative thus which extant in stock final will figure condition that actually, since was inserted its elemental direct labor cost and factory overhead cost. It can happen since direct labor cost and happening factory overhead cost will broadcast ala proportional to each resulting product on period that coincides with its happening direct labor cost and pertinent factory overhead cost.

analisis's result that diulakukan is clear point out, that costs of good sold arithmetic method which applied by firm in conflict with theory or aught order. All production cost which happens entirely be charged upon product that solds on that period. In opposition firm is still have in stock product that just consisting of one cost of goods manufacture element just which is raw material cost.

Base analisis's result proves, that fault in determine cost of goods manufacture that did by firm will ascendant to outgrow it profit loss. It can be pointed out that, year net profit walks that reached by firm bases afters count mark sense changing cost of goods manufacture and cost of goods sold (by use of cost of good sold method with), which is as big as Rp 3.682.791.985,00. Meanwhile year net profit walks that is reached bases count before mark sense changing cost of goods manufacture and cost of goods sold (method that utilized by firm) as big as Rp 541.944.617,00.

analisis's result points out that unrealized lossy difference one admitted by firm with yielding observational at begets by mark sense distinctive cost of goods sold that is taken into account consequent distinctive purpose methodics cost of goods manufacture determination. Arithmetic terminological cost of goods sold corporate Rp 508.044.877.317,00 and terminological yielding analisis Rp's research 500.220.058.830,00. By goes upon on book keeping that made by firm, therefore to get product cost of good sold solds that necessarily (base product cost of good sold method with), which is as big as Rp 500.220.058.830,00, can be accounted as follows.

Corporate terminological cost of goods sold Rp 508.044.877.317,00

Reduced:

adminstrasi's cost and generically Rp 6.882.325,00

Marketing cost Rp 3.388.903.561,00 +

Rp 3.395. 785. 886,00
Rp 504. 649. 091. 431,00

Added:

Indirect labour cost Rp 54.000.000,00

Land tax and building Rp 3.892.567,00

Coffee raw material cost grades Rp 3.257.508.845,00

Coffee raw material cost powder Rp 340.115.104,00

BDP early Rp 152.126.040,00 +

Rp 3.807. 642. 556,00
Year cost of goods manufacture 1998 Rp 508.456.733.987,00

Add:

Early stockpiling Rp 1.875.631.180,00
Rp 510. 332. 365. 167,00

Reduced:

Final stockpiling Rp 8.739. 821. 403,00

For powder Coffee material Rp 1.372.484.894,00 +

Rp 10. 112. 306. 296,00

Cost of goods sold that necessarily Rp 500.220.058.870,00

Base note / firm count, therefore to get cost of goods manufacture that necessarily (with notice cost of goods manufacture elements), to all cost of goods manufacture needs to be made by fitting journal as follows.



Product cost of good sold Rp 3.807.642.556
Coffee Raw Material cost Grades Rp 3.257.508.845
Indirect BTKerja Coffee Grades Rp 30.000.000
PBB /'S cost Region Taxes Rp 3.892.567
Coffee Raw Material cost Powder Rp 340.115.104
BTKTL is Powder Coffee Rp 24.000.000
Goods in processes early Rp 152.126.040
Cost Marketing Rp 3.388. 903. 561
Administration cost and Generically Rp 6.882.325
Price Subject Product Rp 3.395. 785. 886
Cost of goods sold Rp 1.875.631.180,00
early stockpiling Rp 1.875. 631. 180,00
Final stockpiling Rp 8.739. 821. 403,00
Powder coffee material Rp 1.372. 484. 894,00
Price Subject sell Rp 10. 112. 306. 296,00



Mark sense distinctive that cost of goods sold indeed will ascendant to outgrow it loss / avowed profit by corporate. Mis out arithmetic terminological profit corporate as big as Rp 541.944.617,00 meanwhile terminological yielding analisis as big as Rp 3.682.791.985,00 so available difference as big as Rp 3.140.847.668,00. The difference that get as follows been worded.



The difference sell gross profit Rp 7.824.818.487,00
Reduced distinctive:
Administration cost and generically Rp 774.468.188
Cost Marketing Rp 2.563. 425. 131
PPh's reserve Warms Up Rp 1.346.077.500 +
Rp 4.683.970.819,00 -
The difference net profit Rp 3.140. 847. 668,00

Base that explanation, therefore if goes upon on arithmetic result loses firm profit need to be made by fitting journal as follows.




Administration cost and generically Rp 774.468.188,00
Cost Marketing Rp 2.563. 425. 131,00
PPh's reserve Warms Up Rp 1.346.077.500,00
Mis out profit Rp 4.683. 970. 819,00

conclusion

Up on analisis data and study as it were that is interposed above, therefore gets to be taken many simpulan as follows:

1. Costs of good sold arithmetic method which applied by firm out of square or aught theory. It because all happening production cost on one given period entirely been charged upon product that solds on that period (while is its happening production cost). In opposition firm is still have in stock product at the early period or not exhaustive production which is resulted gets is gone sold.

2. Fault in determine cost of goods manufacture that did by firm begets to foot up avowed profit corporate as too little of that necessarily. This condition of happening because labour cost, partly administration cost and generically, and marketing cost is charged the lot as cost of goods sold on pertinent period.

3. Inexpediency methodics cost of goods manufacture extrapolation that applied by firm and happening fault deep implemented cost of goods manufacture arithmetic tricks that were begat factor divers, for example:

4. Firm doesn't do happening cost agglomeration (besides raw material cost) thrifty ala into production cost (direct labor cost and factory overhead cost), administration cost and generically, and marketing cost. It really needs to be done so gets to place cost as it were must it and can give information that necessarily.

5. Firm doesn't do production cost allocation to all resulting product (product already solds and be still in stock), but firm just charges all cost to product that solds so give cost of goods sold that highly.

6. Cost that charged by firm to cost of goods sold not only production cost but then also cost non production which consisting of raw material cost, partly administration cost and generically which in it included labour cost (well direct labor cost and also indirect labour cost) and factory overhead cost, and marketing cost. Looked such trick that menyederhakan's over firm effects irregardless problem which be evoked.

7. There is a portion administration cost and generically, by firm is inserted as component of cost of goods sold (without via cost of goods manufacture) one that necessarily is not conversely there is administration cost and generically which necessarily be charged or is allocated as cost of goods sold (via beforehand cost of goods manufacture) but by corporate uncommitted. Therefore has no consistency of what do be done by firm.

8. Firm doesn't do separation among direct labor cost and indirect labour cost so acquired information gets comprehensive character. Cost of goods manufacture count that did by firm not points out to mark sense relevance among product that readily been sold, product that solds, and product that stills in stock final. Condition of such constitute big fault for corporate and gets to mislead for the interested parties.
9. Mark sense various that fault beget specified cost of goods sold by corporate as outsize. Condition of such will have impact to outgrow it product stockpiling point and outgrows avowed profit it by corporate on same period. Over in height cost of goods sold establishment begets to assess affixed stockpiling in balance becomes too low and avowed profit on that period also as too low.
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