EVALUASI YIELD PRODUK TERHADAP FIX COST DAN VARIABLE COST PADA CAIRAN INFUS RINGER LACTATE

  • Adi Suroso Mahasiswa Pascasarjana Sarjana Ilmu Farmasi, Fakultas Farmasi, Universitas Surabaya
  • Amelia Lorensia Departemen Farmasi Klinis-Komunitas, Fakultas Farmasi, Universitas Surabaya
  • Abdul Rahem Departemen Farmasi Komunitas, Fakultas Farmasi Universitas Airlangga
Keywords: cost effectiveness, infusion fluid production, evaluation of variant cost

Abstract

The need for quality drugs can affect the price of drugs, because there were many requirement in the manufacturing process as stated in the GMP standard. On the other hand, the price of the COGS (before production) standard and COGS varian (after production) can be different due to changes in the values of factory over head (fixed cost and variable cost). So that it requires an analysis of COGS standard and variant. This study aims to analyze the differences in the COGS variant of Ringer Lactate infusion products to COGS standard. COGS variant value was calculated based on the yield of 30 batches. Descriptive analysis was performed for (1) Value (%) of COGS standard  (2) Differences in value  of variable cost and fixed cost of COGS variant to  COGS standard, (3) COGS standard and variant. The results showed (1) COGS standard consist of raw materials (6.70%), packaging materials (49.58%), factory over head with variable costs (25.80%) and Fixed costs (18.00%); (2) The average yield of 30 batches was 94.947% and this causes in differences in variable cost of COGS variant - standard 4.422% and the differences in fixed cost of COGS variant – COGS standard 3,958% (3) There was 4,201 % differences in COGS variant to  standard. Product yield influences the value of variable cost and fixed cost of COGS variants, causing a gap to the COGS standard. So that this gap should considered in setting the COGS standard.

References

Badan Pengawas Obat dan Makanan. Peraturan Kepala Badan Pengawas Obat dan Makanan Republik Indonesia Nomor HK.03.1.33.12.12.8915 Tahun 2012 tentang Penerapan Pedoman Cara Pembuatan Obat yang Baik. Jakarta: Badan POM; 2012.

Charles T.Hongren, Walter T.Horrison Jr.: Accounting, United Stated, Pearson In ternational Edition: 2012 pp. 954-957.

Douglas R. Emery, John D. Finnerty, John D. Stowe : Corporate Financial Management Third Edition, Pearson International Edition 2007, pp 179-180.

Fabozzi, F.J.D., Pamela, P., Poliment, R.S. The Complete CFO Handbook : From Accounting to Accountability. New Jersey : John Wiley & Sons; 2008 pp. 120-122

Halim, A. Dasar-Dasar Akuntansi Biaya. (Edisi 4).Yogyakarta 2010: BPFE. (pp. 39).

Jay Heizer , Barry Render : Operations Management Ninth Edition , Pearson International Edition 2008, pp 302-305.

Karl E. Case, Ray C. Fair, Sharon M.Oster : Principles of Economics Ninth Edition, Pearson International Edition 2009, pp 253 – 255.

Kementrian Kesehatan. Peraturan Menteri kesehatan RI NOMOR 1799/MENKES/PER/XII/2010 tentang Industri Farmasi; 2010

Mulyadi. Biaya. (Edisi 5). Yogyakarta : Sekolah Tinggi Ilmu Manajemen YKPN.2014 (pp. 14).

Peraturan Kepala Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP) nomer 6 tahun 2016 Tentang Katalog Elektronik dan E-Purchasing; 2016.

Peraturan Presiden RI No. : 111 tahun 2013 pasal 6 bahwa Kepesertaan Jaminan Kesehatan bersufat wajib dan mencakup seluruh penduduk Indonesia, 2013.

Rob Docters, John G. Hanson, Cecelia Nguyen and Michael Barzelay: The death of List price and the new market reality Contextual Pricing; 2012 pp. 76-78.

Sitanggang, M. L. Peran Katalog Elektronik Obat & Alata kesehatan dalam Penyelenggaraan JKN. Seminar Peran Katalog Elektronik Obat & Alat Kesehatan dalam Penyelenggaraan JKN. Gresik, 1 September 2018.

Srikant , D. M., & Mandav, R. V. Horngen's Cost Accountig A Manegerial Emphasis. United State: Pearson; 2018.pp 24-25.

Sundjaja dan Barlian . Laporan Keuangan maupun aktivitas perusahaan. 2001 : p 47.

Wulandari, F., & Atmoko, A. D. Analisis Varians Biaya Produksi Dengan Perhitungan Biaya Standar Sebagai Pengendalian Biaya Produksi. Jurnal Ilmiah Akuntansi, 3(1) 2016 , pp. 11-33.

Published
2019-10-31
How to Cite
Suroso, A., Lorensia, A., & Rahem, A. (2019). EVALUASI YIELD PRODUK TERHADAP FIX COST DAN VARIABLE COST PADA CAIRAN INFUS RINGER LACTATE. Jurnal Ilmiah Ibnu Sina, 4(2), 452-459. https://doi.org/10.36387/jiis.v4i2.369
Section
Artikel