Rahmah, Nabilah (2020) Analisis Biaya Produksi dalam Rangka Penentuan Harga Pokok Produksi pada UD. Caraka Alam Meubel. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of the study was to analyze the calculation of production costs by UD. Caraka Alam to find out the method of calculating the cost of production carried out by the company and compare it with the theory of cost accounting concepts to find out the function of cost accounting in the imposition of production costs appropriately and efficiently. Considering how important the cost of production that requires precision and accuracy, in the fierce competition can spur one company with another company to create similar products. Therefore we need information on costs or cost of production that is appropriate and efficient for decision making in determining the selling price. In setting the selling price that is not too high or low, so that the selling price produced can compete with similar companies and provide profits that are as expected from the product being marketed. The study design used a qualitative descriptive method using primary data in the form of interviews with interviewees, as well as direct observation at the time of observation by going into the field. Based on the results of the study, it can be concluded that the determination of the cost of production in accordance with the theory of cost accounting concepts results in the difference between the differences in the calculation of production costs with company practices. The difference is focused on the factory overhead costs that are not specified and charged correctly. Factory Overhead Costs should be detailed so that per unit costs are more accurate and unambiguous when bookkeeping and calculation of costs arising from company production activities. Keywords: Cost Of Production, Factory Overhead Costs
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | NABILAH RAHMAH |
| Date Deposited: | 31 Jan 2021 04:31 |
| Last Modified: | 31 Jan 2021 04:31 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7040 |
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