ABSTRACT. Keywords: Cost of goods manufactured, and control of goods manufactured cost. viii Universitas Kristen Maranatha
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- Indra Oesman
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT This study aimed to determine the role of standard costs of each element in the production control production costs at PT. Antam (Persero) Tbk. Collecting data in this study was conducted using descriptive and comparative methods. Objects used in this study is a company engaged in mining, namely PT. Antam (Persero) Tbk, which is located in the Western Promontory of Jakarta with the collection of data obtained through the financial statements presented by the company. Based on the results of data processing are known that the standard cost of materials, direct labor costs, and factory overhead costs play a role in controlling production costs shown by the increasingly narrowing the differences between these standards with the value actually happened. Keywords: Cost of goods manufactured, and control of goods manufactured cost. viii
2 ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan standar biaya dari tiap-tiap unsur produksi dalam mengendalikan biaya produksi pada PT. Antam (Persero) Tbk. Pengumpulan data dalam penelitian ini dilakukan dengan metode deskriptif dan metode komparatif. Objek yang digunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang pertambangan yaitu PT. Aneka Tambang (Persero) Tbk yang berlokasi di Tanjung Barat Jakarta dengan pengumpulan data yang didapat melalui laporan keuangan yang disajikan oleh perusahaan. Berdasarkan hasil pengolahan data diketahui bahwa standar biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik berperan dalam pengendalian biaya produksi yang ditunjukkan oleh semakin mengecilnya perbedaan antara standar-standar tersebut dengan nilai yang sesungguhnya terjadi. Kata-kata kunci: Harga pokok produksi, dan pengendalian harga pokok produksi. ix
3 DAFTAR ISI HALAMAN JUDUL... i LEMBAR PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Tinjauan Teoritis Biaya... 5 ix
4 Pengertian Biaya Klasifikasi Biaya Biaya Produksi Pengertian Biaya Produksi Jenis-jenis Biaya Produksi Harga Pokok Produksi Pengertian Harga Pokok Produksi Fungsi Harga Pokok Produksi Metode Penentuan Harga Pokok Produksi Metode Pengumpulan Harga Pokok Metode Harga Pokok Proses-Tanpa memperhitungkan persediaan produk dalam proses awal Sistem Penentuan Harga Pokok Produksi Pengendalian Biaya Produksi Pengertian Pengendalian Biaya Produksi Proses Pengendalian Biaya Produksi Pengendalian Biaya Bahan Baku Pengendalian Biaya Tenaga Kerja Pengendalian Biaya Overhead Pabrik Manfaat Biaya Standar Dalam Pengendalian Biaya Produksi Pengendalian melalui Biaya Standar Definisi Biaya Standar Manfaat Biaya Standar Dalam Pengendalian Biaya Produksi Kelemahan Biaya Srandar x
5 Prosedur Penentuan Biaya Standar Biaya Bahan Baku Standar Biaya Tenaga kerja Standar Biaya Overhead Pabrik Standar Jenis Standar BAB III METODOLOGI PENELITIAN Tempat dan Waktu Penelitian Jenis Penelitian Teknik Pengumpulan Data Metode Analisa Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Data Penelitian PT ANTAM (Persero) Tbk Sejarah PT ANTAM (Persero) Tbk Struktur Organisasi PT ANTAM (Persero) Tbk Biaya Produksi PT. ANTAM (Persero) Tbk Penetapan Biaya Bahan Baku Standar Penetapan Standar Biaya Tenaga Kerja Penetapan Standar Biaya Overhead Pabrik Harga Pokok Produksi Pengumpulan Harga Pokok Produksi Penentuan Harga Pokok Produksi xi
6 4.5 Pengendalian Biaya Produksi Proses Pengendalian Biaya Produksi Analisis Selisih Biaya Produksi Analisis Selisih Biaya Bahan Baku Analisis Selisih Biaya Tenaga Kerja Analisis Selisih Biaya Overhead Pabrik Pencapaian Tujuan Pengendalian Biaya Produksi BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP xii
7 DAFTAR TABEL Tabel I Standar Biaya Bahan Baku Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) Tabel II Standar Biaya Tenaga Kerja Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) Tabel III Standar Biaya Overhead Pabrik Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) Tabel IV Harga Pokok Produksi pada Periode (Januari,Februari,Maret 2014) Tabel V Harga Pokok Produksi Periode (April, Mei, Juni 2014) Tabel VI Harga Pokok Produksi Periode (Juli, Agustus, September 2014) Tabel VII Hasil Perhitungan Selisih Biaya Bahan Baku Periode (Juli, Agustus, September 2014) Tabel VIII Perhitungan Selisih Biaya Tenaga Kerja Periode (Juli, Agustus, September 2014) Tabel IX Selisih Biaya Overhead Pabrik Periode (Januari, Februari, Maret 2014) dan (April, Mei, Juni 2014) xiii
8 DAFTAR LAMPIRAN Lampiran A Surat Persetujuan Ijin Penelitian Lampiran B Laporan Keuangan xiv
9 DAFTAR GAMBAR Gambar 1 Struktur Organisasi PT. ANTAM (Persero) Tbk xv
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Keywords: Cost of Promotion, income level. Universitas Kristen Maranatha
ABSTRACT O LAUNDRY is a company which is engaged in laundering clothes dry and cleaner. O LAUNDRY Gegerkalong located in Bandung. The purpose of this research is to investigate the implementation of promotional
ABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
ABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV CHAMPION FURNITURE PALEMBANG
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV CHAMPION FURNITURE PALEMBANG Laporan Akhir Ini Disusun Sebagai Salah Satu Syarat Menyelesaikan Pendidikan Diploma III Pada Jurusan Akuntansi Program
ABSTRACT. viii. Keywords: fiscal correction, income tax payable. Universitas Kristen Maranatha
ABSTRACT The object of this study is a PT. MULTI PRIMA SEJAHTERA Tbk, a Company engaged in manufacturing whose main activity is the manufacture spark plugs for motor vehicles and cars. The purpose of this
ABSTRACT. Keywords :Cost Of The Process, Cost Accounting. vii. Universitas Kristen Maranatha
ABSTRACT System cost of this process is generally used in industries manufacturing process produces the same end product identical. System cost of the process is also used in industrial processes are continuous
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. The Influence of Internal Audit s Existence to Effectiveness Inventory Control of. Raw Material
ABSTRACT The Influence of Internal Audit s Existence to Effectiveness Inventory Control of Raw Material The existence of internal audit within the company is as an independent appraisal function to examine
ABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service
ABSTRACT. Keywords : Accounting Information Systems, Effectiveness, Billing Accounts Receivable. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research
ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
ABSTRACT A company must have the strength to survive in business competition. One of the factors of power that must be owned by the company is the cost report. To obtain a reliable cost report must have
ABSTRACT. Keywords : Activity Based Costing and Traditional Method. vii. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know the comparation traditional method with Activity based costing about cost products at PD Pasir Kaliki Sosis & Baso. Activity Based Costing is a costing model
DAFTAR ISI HALAMAN JUDUL... HALAMAN JUDUL KE-2... HALAMAN PENGESAHAN SKRIPSI... HALAMAN PENGESAHAN UJIAN... iv HALAMAN PERNYATAAN BEBAS PLAGIARISME...
DAFTAR ISI HALAMAN JUDUL... HALAMAN JUDUL KE-2... HALAMAN PENGESAHAN SKRIPSI... i ii iii HALAMAN PENGESAHAN UJIAN... iv HALAMAN PERNYATAAN BEBAS PLAGIARISME... HALAMAN PERSEMBAHAN... v vi KATA PENGANTAR...
ABSTRACT. keyword: operating budget, management tools in controlling income.
ABSTRACT Operating budget is expected to be able to control and assist management in solving problems that may arise in income in the company's control. Each company made an operating budget that is expected
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRAK. Kata kunci: biaya relevan, keputusan, menerima atau menolak, pesanan khusus. vii. Universitas Kristen Maranatha
ABSTRAK CV X merupakan perusahaan manufaktur yang memproduksi sepatu. Perusahaan manufaktur sering mengalami masalah dalam pengambilan keputusan untuk menerima atau menolak pesanan khusus. Dalam pengambilan
PENYUSUNAN DAN PENYAJIAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP) DENGAN METODE FULL COSTING PADA CV.ARSILA BAKERY BANJARMASIN
PENYUSUNAN DAN PENYAJIAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP) DENGAN METODE FULL COSTING PADA CV.ARSILA BAKERY BANJARMASIN Oleh : HUDA FITHRIAH C0C114315 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS LAMBUNG
ABSTRACT. Budgeting, Accounting Accountability, Efficiency Marketing Costs, Quality Decision Making. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing at Restoran
ANALISIS SELISIH BIAYA PRODUKSI PADA UKM ABON CAP MONGGO MAS KERTAS KERJA FAKULTAS : EKONOMIKA DAN BISNIS PROGRAM STUDI : AKUNTANSI
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