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PENENTUAN HARGA POKOK PRODUKSI PADA UKM ANUGRAH ALAM SURABAYA

TIKA, ELISA ROHMA HINDAR (2015) PENENTUAN HARGA POKOK PRODUKSI PADA UKM ANUGRAH ALAM SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

This is a qualitative study that aims to determine the cost of production of souvenirs in UKM Anugrah Alam Surabaya. It shows that the company uses the calculation of production costs based on orders, but there is an error in the determination of raw materials and factory overhead costs. In addition, the calculation of cost of production is done by using Job Order Costing but not using the appropriate cost accounting principles, for example when calculating the costs of direct materials, direct labor, including overhead components. It also shows significant differences in which the determination of the cost of production calculated by the company is higher than the cost of production by using job order costing. The difference in production costs can affect the selling price and profit in the company in which the costs of production and corporate profits are too low. The cost of production per company’s souvenirs which was received was at Rp. 3.463 while the results of the analysis of production costs was Rp. 3.435. The rest calculation of the difference was Rp. 28 while the selling price was Rp. 5,000 Key words: the cost of production, Job order costing, price selling, cost accounting principles

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DIO EKA PRAYITNO
Date Deposited: 13 Mar 2017 08:43
Last Modified: 13 Mar 2017 08:43
URI: http://eprints.perbanas.ac.id/id/eprint/658

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