WARDANI, MELYANA KUSUMA (2016) PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH (Studi Kasus pada UKM “Alfian Jaya” Wedoro Sidoarjo). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
ABSTRACT Small and Medium Enterprises (SMEs) have a strategic role in national economic development, in addition gives contribution to national economic growth and it also can absorb labour in large numbers. Seeing this, SMEs now have an important role in overcoming the existing problems in Indonesia, one of this is to reduce unemployment and poverty. The first important step is to do cost-efficiency of production, which is done by calculating the cost of production during the production process. The purpose of this study is to analyze the costas whichis associated with the production process. Calculation of the cost of production using Job Order Costing and use the calculation of the price per score is determined by the owners of SMEs to determine the cost per unit. This research was done in SMEs Alfian Jaya is located in Sidoarjo Wedoro. The data whichis used are primary data. This study use qualitative data where the data can be obtained through the interview and the data was given by the company. Data retrieval technique by performing a depth-interview whichis the interviews will be free but guided. These results indicate that the method of cost calculation based on the agreement is more appropriate because company obtained profit larger than before. But the weakness of SMEs Alfian Jaya is still not put in some elements that exist in the factory overhead costs yet. Keyword: cost of production, job order costing, the selling price on a corporate deal.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 339 - MACROECONOMICS 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.42 - COST ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 21 Feb 2017 04:59 |
| Last Modified: | 21 Feb 2017 04:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/526 |
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