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 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, 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). 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. 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: 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 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 The method used to determine the cost of production : Mixed Method

5. Scope Creating a database to store stock inventory 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 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 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 Making the cost of production of bed linen and bed cover Creating inventory system for raw materials and finished goods. Creating inventory system for raw materials and finished goods. Creating inventory report for raw materials and finished goods which could be printed anytime 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 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 Delphi 7.0 Microsoft Access 2003 Microsoft Access 2003

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

10. System Design Flowchart Flowchart DFD DFD ERD ERD

11. Flowchart

12. DFD-Context Diagram

13. DFD – Level 0

14. ERD

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

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

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

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

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

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

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

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

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

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

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

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