Yana Sari, Novi (2019) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK TAHU DENGAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (Studi Kasus Pabrik Tahu CV LYN). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Industri kecil menengah seringkali kurang akurat dalam menentukan harga jual produknya, khususnya yang bergerak dibidang manufaktur. Hal ini disebabkan karena terdapat biaya yang tidak diperhitungkan dalam menghitung harga pokok produksi produk tersebut. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi produk tahu yang digunakan oleh CV LYN. Untuk mengetahui perhitungan harga pokok produksi produk tahu dengan metode full costing pada CV LYN. Untuk mengetahui perbedaan antara perhitungan harga pokok produksi produk tahu menurut CV LYN dan dengan menurut metode full costing dan untuk mengetahui perbedaan antara penentuan harga jual menurut CV LYN dan dengan menggunakan metode full costing. Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh dengan melakukan wawancara langsung dengan pemilik pabrik tahu CV LYN. Sedangkan data sekunder diperoleh dari buku-buku yang terkait, literature yang sesuai dengan judul penelitian dan catatan laporan historis pabrik tahu CV LYN selama bulan November. Penelitian ini menggunakan strategi deskriptif dan komparatif. Metode analisis data dalam penelitian ini yaitu deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa ada perbedaan perhitungan harga pokok produksi dan penentuan harga jual perusahaan dengan metode full costing harga pokok produksi menurut perusahaan Rp 18.667, sedangkan menurut metode full costing sebesar Rp 19.692. Harga jual menurut perusahaan sebesar Rp. 28.000, sedangkan menurut metode full costing sebesar Rp 29.538. Perhitungan dengan metode full costing lebih besar dikarenakan perusahaan belum memasukan biaya perawatan dan pemeliharaan mesin serta perusahaan belum memasukkan biaya beban penyusutan. Jadi metode yang paling tepat adalah metode full costing karena metode ini memperhitungkan seluruh biaya yang dikeluarkan dalam proses produksi. Kata Kunci : Harga Pokok Produksi, Metode full costing, Harga Jual Small and medium industries are often less accurate in determining the selling price of their products, especially those engaged in manufacturing. This is because there are costs that are not taken into account in calculating the cost of production of these products. The purpose of this study was to determine the calculation of the cost of production of tofu products used by CV LYN. To find out the calculation of the cost of product production know with the full costing method on CV LYN. To find out the difference between the calculation of the cost of production of tofu products according to CV LYN and by according to the full costing method and to find out the difference between determining the selling price according to CV LYN and by using the full costing method. This study uses primary data and secondary data. Primary data is obtained by conducting interviews directly with factory owners who know CV LYN. While secondary data is obtained from related books, the literature in accordance with the research title and historical report notes the factory knows CV LYN during November. This study uses descriptive and comparative strategies. The method of data analysis in this study is descriptive quantitative. The results showed that there were differences in the calculation of the cost of production and the determination of the company's selling price with the full costing method of production cost according to the company Rp. 18,667, while according to the full costing method was Rp. 19,692. Determination of selling prices according to the company of Rp. 28,000, while according to the full costing method is Rp. 29,538. The calculation with the full costing method is greater because the company has not included maintenance and maintenance costs for the machine and the company has not included depreciation expense. So the most appropriate method is the full costing method because this method takes into account all costs incurred in the production process. Keywords: Cost of production, full costing method, selling price
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 15 Oct 2021 02:57 | ||||||||
| Last Modified: | 15 Oct 2021 02:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5559 |
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