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Hendra Yehezkiel S. 26404013

The Design and Manufacture The Calculation Cost Of Production at UD. Golden Surabaya using Mixed Method. Hendra Yehezkiel S. 26404013. Background. UD. Golden is a company engaged in the garment sector, especially in the manufacture of linen and bed cover

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Hendra Yehezkiel S. 26404013

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  1. The Design and Manufacture The Calculation Cost Of Production at UD. Golden Surabaya using Mixed Method Hendra Yehezkiel S. 26404013

  2. Background • UD. Golden is a company engaged in the garment sector, especially in the manufacture of linen and bed cover • UD. Golden still use manual system using books as a record of all its business activities ranging from Production, sales, purchasing, returns, inventory system and determining the cost of production

  3. Background • Owners experiencing difficulty in determining the cost of production (HPP). • HPP is currently calculated in a simple way of counting only the cost of materials and direct labor costs. • 3 things needed in determining the HPP: • Direct Material • Direct labor • Overhead

  4. Background • Owner requires an application to calculate the exact HPP so owners can determine the competitive price and maximum profit • The method used to determine the cost of production : Mixed Method

  5. Scope • Creating a database to store stock inventory • Sheets: size 100x200, 120x200, 140x200, 160x200, 180x200, 200x200 (in cm). The raw material is cloth. Auxiliary materials are plastic wrap, cardboard inside, carton brands • Bed Cover: size 120x200, 150x200, 180x200, 220x240 (in cm). Raw materials are fabric and dacron. Auxiliary material is plastic wrap

  6. Scope • Making the cost of production of bed linen and bed cover • Creating inventory system for raw materials and finished goods. • Creating inventory report for raw materials and finished goods which could be printed anytime

  7. Purpose • Create a software for UD Golden to assist companies in determining the cost of production in each type of bed sheet and bed cover

  8. Application • Delphi 7.0 • Microsoft Access 2003

  9. Mixed Method • The combination of process costing and job costing • Production activities which are included in the process costing: - Cutting Section - Packing Section • Production activities which are included in the job costing: - Sewing Section

  10. System Design • Flowchart • DFD • ERD

  11. Flowchart

  12. DFD-Context Diagram

  13. DFD – Level 0

  14. ERD

  15. Products • Bed Sheet - Size : 100x200, 120x200, 160x200, 180x200, 200x200 • Bed Cover - Size : 150x200, 150x240, 180x200, 220x240

  16. Products – Bed Sheet • Single - Size : 100x200 ,120x200 - 1 Pillow, 1 bolster - Plain • Queen - Size : 160x200 - 2 Pillows, 2 Bolsters - Plain, PIII, PIII Fitet

  17. Products – Bed Sheet • King - Size : 180x200 cm - 2 Pillows, 2 bolsters - Plain, PIII, PIII Fitet • Extra King - Size : 200x200 cm - 2 Pillows, 2 Bolsters - Plain, PIII, PIII Fitet

  18. Products – Bed Cover • Small - Size : 150x200 cm • Medium - Size : 180x200, 150x240 cm • Big - Size : 220x240 cm

  19. Production System • The Production System using First in First Out method • The first raw material used is the first purchased of raw material

  20. Production System • With raw material which wide are 150cm could make: - Bed Sheet • 100x200 and 120x200 cm, P1/B1, Plain • 120x200cm, P1/B1, PIII - Bed Cover • 150x200cm, BC Balmut

  21. Production System • With raw material which wide are 180cm could make: - Bed Sheet • 160x200 cm, P2/B2, Plain • 160x200 and 180x200 cm, P2/B2, PIII - Bed Cover • 180x180 and 180x200 cm, Bed Cover

  22. Production System • With raw material which wide are 240cm could make: - Bed Sheet • 100x200 and 120x200 cm, P1/B1, Plain • 160x200, 180x 200 and 200x200 cm, P2/B2, Plain • 180x200 cm, P4/B2, Plain • 160x200 and 180x 200 cm, P2/B2, PIII Fitet • 180x200cm, P4/B2, PIII - Bed Cover • 150x240 and 220x240 cm, Bed Cover

  23. Direct Material • Bed Sheet : Fabric Sheets • Bed Cover : Fabric Sheets • Fabric Sheets Wide : - 150cm, 180cm, 240cm

  24. Direct Labor • Bed Sheet : sewing cost • Bed Cover : sewing cost

  25. Overhead • Bed Sheet : - Cartoon - Brand cartoon - Plastic Wrap • Bed Cover - Dacron - Plastic Wrap

  26. Overhead - Company • Electricity Costs • Water Costs • Phone Costs • Employee Costs • Machinery Depreciation • Building Depreciation

  27. Conclusion • This application can result in the production cost price calculation is quite optimal by comparison with the manual way so it can be a basic consideration for the owner to determine the right price • This application can automatically calculate the remaining fabric. The length of the remaining fabric produced goods created a new number and then added to the stock of raw materials • The Cost Of Good Manufactured Report shown informatively by displaying details of finished goods such as type, size, number of pillows, number of bolsters, description and colour

  28. Suggestion • Need a complete administrative system for this application so that the method of first in first out can be used in finished goods • Created a scheduling system and there is a warning if the stock of finished goods in the warehouse were little and then immediately create production orders • Created a forecasting system to determine trends that can produce the type of bed sheet in accordance with the market wants.

  29. Master Bahan Baku

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