HARIS GINTING, FRANK (2018) PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK PADA PT.GF INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini dilakukan pada PT.GF Indonesia bertujuan untuk mengetahui sejauh mana peranan Metode harga pokok pesanan dan Metode Harga pokok proses telah di terapkan dalam perusahaan untuk menentukan harga pokok produknya dan sejauh mana penerapan harga pokok produksi tersebut untuk menentukan harga jual produk pada PT.GF Indonesia. Adapun jenis data yang dikumpulkan peneliti adalah data primer dan data skunder . Metode penelitian yang digunakan adalah penelitian lapangan ( Field Research ) dan penelitian kepustakaan. Teknik Analisis data yang digunakan adalah analisa data kualitatif dan analisa kuantitatif .Dari hasil penelitian yang di lakukan dapat ditarik kesimpulan bahwa harga pokok produksi mempunyai peranan yang sangat penting dalam menentukan harga jual .karena semua biaya yang diperhitungkan dalam harga pokok produksi diperhitungkan juga dalam perhitungan harga jual .Perhitungan harga pokok produksi ini membantu pihak manajemen dalam menentukan kebijakan dan pengambilan keputusan dalam menetapkan harga jual. Saran dari hasil penelitian ini bahwa sebaiknya PT.GF Indonesia lebih Mengembangkan salah satu dari kedua metode yang telah ditetapkan perusahaan. Kata kunci : Harga Pokok Produksi, Penentuan Harga Jual Pokok This study was conducted on PT.GF Indonesia aims to determine the extent to which the role of the job order method and Process costing method has been applied in the company to determine the cost of the product and the extent to which the application of the cost of production is to determine the selling price of the product on PT. GF Indonesia. The type of data collected by researchers is primary data and secondary data. The research method used is field research (Field Research) and literature research. Technic Data analysis used is qualitative data analysis and quantitative analysis. As the results of research conducted can be concluded that the cost of production has a very important role in determining the selling price. Because all the costs calculated in the cost of production is also calculated in the calculation of selling price. The calculation of cost of production is to assist the management in determining the policy and decision making in determining the selling price. Suggestions from the results of this study that PT. GF Indonesia should better Develop one of the two methods established by the company. Keywords: Cost of Production, Determination of Selling Price of Goods
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Apr 2022 04:36 | ||||||||
| Last Modified: | 12 Apr 2022 04:36 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7501 |
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