##plugins.themes.bootstrap3.article.main##

This research discusses the effect of calculating the price of production pokok based on the full costing method and the variable costing method on cement price determination (case in Indonesia). The purpose of the study is to get results from the two variables above, which is more influential on the price of cement. In this research method compares certain phenomena so that it is a comparative study. Comparative research is research that compares the presence of one or more variables on two or more different samples, or at different times. The results showed that the results of the hypothesis test regarding the influence of the Full Costing Method and the Variable Costing Method on the price of cement simultaneously obtained the result that the probability value (Test F) was 0.000666 and the magnitude of the coefficient of determination was 0. 727031. This means that the Full Costing Method and the Variable Costing Method simultaneously have a significant effect on the Selling Price of cement with a contribution value of 72.70%, thus the cost of production based on both methods needs to be considered. While the comparison is more likely to the variable costing method than the full costing method.

Downloads

Download data is not yet available.

References

  1. Basuni, M., & Iskandar, K. (2021). Analysis of the calculation of the cost of production in determining the selling price at rajaswa coffee. Journal of Economic and Management (JECMA), 1(02). https://doi.org/10.46772/jecma.v1i02.357.
     Google Scholar
  2. Bozgulova, N., Parmanova, R., Abenova, M., Ivanyuk, T., & Aryshev, V. (2019). Calculation methods for cost management in the construction industry. Entrepreneurship and Sustainability Issues, 7(2). https://doi.org/10.9770/jesi.2019.7.2(46).
     Google Scholar
  3. Fadli, I., & Rizka ramayanti. (2020). Analysis of calculation of cost of production based on full costing method (case study on SME digital printing Prabu). Journal of Accounting scientific studies accounting (JAK), 7(2). https://doi.org/10.30656/jak.v7i2.2211.
     Google Scholar
  4. Gardarsdottir, S. O., de Lena, E., Romano, M., Roussanaly, S., Voldsund, M., Pérez-Calvo, J. F., Berstad, D., Fu, C., Anantharaman, R., Sutter, D., Gazzani, M., Mazzotti, M., & Cinti, G. (2019). Comparison of technologies for CO2 capture from cement production — Part 2: Cost analysis. Energies, 12(3). https://doi.org/10.3390/en12030542.
     Google Scholar
  5. Gujarati, D. N., & Porter, D.C. (2009). Basic of Econometric, Fifth Edition. In Econometrics.
     Google Scholar
  6. Hudaib, T. S. (2018). Innovation as an element of strategic management accounting. Accounting. Analysis. Auditing, 5(3) https://doi.org/10.26794/2408-9303-2018-5-3-24-29.
     Google Scholar
  7. Jalalabadi, F., Milewicz, A. L., Shah, S. R., Hollier, L. H., & Reece, E.M. (2018). Activity-based costing. Seminars in Plastic Surgery, 32(4). https://doi.org/10.1055/s-0038-1672208.
     Google Scholar
  8. Johnson, P. S., Herrmann, E. S., & Johnson, M. W. (2015). Opportunity costs of reward delays and the discounting of hypothetical money and cigarettes. Journal of the Experimental Analysis of Behavior, 103(1). https://doi.org/10.1002/jeab.110.
     Google Scholar
  9. Kaniški, I., & Vincek, I. (2018). Success measurement of business processes. Tehnički Glasnik, 12(2). https://doi.org/10.31803/tg-20170809204554.
     Google Scholar
  10. Karttunen, E., Tsytsyna, E., Lintukangas, K., Rintala, A., Abdulkareem, M., Havukainen, J., & Nuortila-Jokinen, J. (2021). Toward environmental innovation in the cement industry: A multiple-case study of incumbents and new entrants. Journal of Cleaner Production, 314. https://doi.org/10.1016/j.jclepro.2021.127981.
     Google Scholar
  11. Molyarenko, O. A. (2017). The state practice of constructing statistical illusions, or "dead zones" in national statistics. Sotsiologicheskiy Zhurnal, 23(4). https://doi.org/10.19181/socjour.2017.23.4.5531.
     Google Scholar
  12. Muksal. (2015). Analysis of factors affecting islamic stock prices. In Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (Vol. 16, Issue 1).
     Google Scholar
  13. Quesado, P., & Silva, R. (2021). Activity-based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1). https://doi.org/10.3390/joitmc7010041.
     Google Scholar
  14. Raineri, C., Stivari, T. S. S., & Gameiro, A. H. (2015). Development of a cost calculation model and cost index for sheep production. Revista Brasileira de Zootecnia, 44(12). https://doi.org/10.1590/S1806-92902015001200005.
     Google Scholar
  15. Rootzén, J., & Johnsson, F. (2017). Managing the costs of CO2 abatement in the cement industry. Climate Policy, 17(6). https://doi.org/10.1080/14693062.2016.1191007.
     Google Scholar
  16. Sartorello, G. L., Bastos, J. P. S. T., & Gameiro, A. H. (2018). Development of a calculation model and production cost index for feedlot beef cattle. Revista Brasileira de Zootecnia, 47. https://doi.org/10.1590/rbz4720170215.
     Google Scholar
  17. Siti, A. (2017). Analysis of the effect of raw material costs, direct labor costs and factory overhead costs on product sales in CV Surya Pustaka. Simki-Economic, 01 No.02(02).
     Google Scholar
  18. Srikalimah, SE., M. (2017). Journal of Accounting & Economics FE. UN PGRI Kediri Vol. 2 No. 1, March 2017. Effect of profitability, liquidity and leverage in predicting financial distress (empirical study on manufacturing companies listed on IDX period 2009-2013), 2(1).
     Google Scholar
  19. Wiedemann, N. J.B., & Wiegmann, L. (2017). Changing the speed and format of information provision: Examining the temporal decoupling of accounting numbers and their analysis. In The Routledge Companion to Accounting Information Systems. https://doi.org/10.4324/9781315647210.
     Google Scholar
  20. Yana, E., & Wuriyani, I. (2017). Effect of calculation of cost of production with full costing method on selling price at PT Totum Diba Ciwaringin Cirebon. Edunomic Journal of Economic Education, 5(1). https://doi.org/10.33603/ejpe.v5i1.928.
     Google Scholar
  21. Yulita, Y. (2019). The influence of price, store atmosphere, sales promotion and location on impluse buying Kentucky Fried Chicken (KFC) Ramayana Plaza Andalas Padang. Journal of Wind Engineering and Industrial Aerodynamics, 26(3).
     Google Scholar