ABSTRACT. Keywords: cost of goods, full costing, variable costing, operating income
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- Hendri Santoso
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT The upcoming AEC which will be applied at the end of 2015, makes the government concentrates at manufacture industry. Thus, the cost of goods manufactured in this sector is an important information to compete with competitors. According to this event, this research will analyze the difference between full costing method and variable costing method on deciding the cost of goods manufactured which will affect CV.X s income. This research is using descriptive method that using quantitative and qualitative data. The result of this research shows that full costing method had nominal rate higher than variable costing method. Where as, the operating income for CV.X is higher than full costing method and variable costing method. The company should using the full costing method in the calculation of the cost of production for all costs are taken into account as well the production costs are fixed or variable. Keywords: cost of goods, full costing, variable costing, operating income vi
2 ABSTRAK Menjelang Asean Economic Community (AEC) yang diberlakukan pada akhir tahun 2015, membuat pemerintah memusatkan perhatiannya pada industri manufaktur. Dengan demikian, harga pokok produksi di sektor ini merupakan informasi penting agar mampu bersaing dengan kompetitor. Berkenaan hal tersebut, maka penelitian ini melakukan analisis perbandingan metode full costing dan variable costing dalam penentuan harga pokok produksi yang akan mempengaruhi laba perusahaan CV. X. Penelitian ini termasuk penelitian deskriptif dengan menggunakan data kualitatif dan kuantitatif. Metode analisis yang digunakan adalah metode deskriptif. Hasil penelitian menunjukkan bahwa metode full costing memiliki angka nominal lebih tinggi daripada metode variable costing. Sedangkan laba operasional CV. X jauh lebih tinggi daripada perhitungan menggunakan metode full costing dan variable costing. Sebaiknya perusahaan menggunakan metode full costing dalam perhitungan harga pokok produksi karena semua biaya diperhitungkan sebagai biaya produksi baik yang tetap maupun variabel. Kata kunci : harga pokok produksi, full costing, variable costing, laba perusahaan vii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vi ABSTRAK...vii DAFTAR ISI...viii DAFTAR GAMBAR...xi DAFTAR TABEL...xii DAFTAR LAMPIRAN...xiv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...11 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Biaya Produksi Unsur Biaya Produksi...13 viii
4 Biaya Bahan Baku Biaya Tenaga Kerja Biaya Overhead Pabrik Penentuan Tarif Biaya Overhead Pabrik Biaya Nonproduksi Biaya Pemasaran Biaya Administrasi dan Umum Harga Pokok Produksi Tujuan dan Manfaat Penetapan Harga Pokok Produksi Unsur Harga Pokok Produksi Metode Penentuan Harga Pokok Full Costing Variable Costing Kelebihan dan Kelemahan Metode Full Costing dan Variable Costing Laba Operasional Kerangka Pemikiran...34 BAB III METODE PENELITIAN Objek dan Subjek Penelitian Jenis Penelitian Jenis dan Sumber Data Jenis Data Sumber Data...40 ix
5 3.4 Teknik Pengumpulan Data Metode Analisis Data Langkah-langkah Penelitian...46 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Perusahaan Proses Produksi CV. X Analisis Biaya Overhead Pabrik CV. X Analisis Penentuan Harga Pokok Produksi Analisis Harga Pokok Produksi CV. X Menggunakan Metode Full Costing Analisis Harga Pokok Produksi CV. X Menggunakan Metode Variable Costing Selisih Perhitungan Harga Pokok Produksi Pada CV. X Dengan Pendekatan Full Costing dan Variable Costing Selisih Perhitungan Laba Operasional Pada CV. X Dengan Pendekatan Full Costing Dan Variable Costing...70 BAB V SIMPULAN DAN SARAN Simpulan Saran...78 DAFTAR PUSTAKA...80 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)...83 x
6 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Gambar 3 Gambar 4 Gambar 5 Harga Pokok Produksi dengan Pendekatan Full Costing...29 Harga Pokok Produksi dengan Pendekatan Variable Costing...32 Kerangka Pemikiran...37 Bagan Struktur Organisasi Perusahaan...49 Bagan Proses Produksi Untuk Produk Sweater...51 xi
7 DAFTAR TABEL Halaman Tabel I Tabel II Tabel Penelitian dan Analisis Data...46 Analisis Daftar Biaya Overhead Pabrik pada CV. X Selama Bulan September Tabel III Data Produksi Sweater CV.X Selama Bulan September Tabel IV Harga dan Pemakaian Bahan Baku pada CV. X Selama Bulan September Tabel V Tarif Upah Tenaga Kerja pada CV. X Selama Bulan September 2014 Untuk Sweater Oblong...57 Tabel VI Tarif Upah Tenaga Kerja pada CV. X Selama Bulan September 2014 Untuk Sweater Resleting...58 Tabel VII Tarif Upah Tenaga Kerja pada CV. X Selama Bulan September 2014 Untuk Sweater Kancing...58 Tabel VIII Daftar Biaya Overhead Pabrik pada CV. X Selama Bulan September Tabel IX Total Harga Pokok Produksi CV. X Selama Bulan September Tabel X Harga Pokok Produksi CV. X Menggunakan Metode Full Costing...62 Tabel XI Harga Pokok Produksi CV. X Menggunakan Metode Variable Costing...64 Tabel XII Selisih Harga Pokok Produksi Dengan Menggunakan xii
8 Metode Full Costing dan Metode Variable Costing...67 Tabel XIII Selisih Harga Pokok Produksi Dengan Perhitungan CV. X dan Metode Full Costing...68 Tabel XIV Selisih Harga Pokok Produksi Dengan Perhitungan CV. X dan Metode Variable Costing...69 Tabel XV Laba Operasional dengan Perhitungan CV. X serta Metode Full Costing dan Variable Costing Pada Bulan September xiii
9 DAFTAR LAMPIRAN LAMPIRAN A SURAT PENELITIAN xiv
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iii UNIVERSITAS KRISTEN MARANATHA
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ABSTRACT In an effort to control the cost of production to keep prices competitive products in a tight market like today we need a guideline or reference that has been set in advance, which is used as
ABSTRAK. Kata kata kunci: Pengumpulan Biaya Produksi Pesanan, Job Order Costing Method, Penetapan Harga Jual. vii. Universitas Kristen Maranatha
ABSTRAK Di tengah persaingan yang semakin ketat, suatu perusahaan harus bersaing agar mampu mempertahankan eksistensinya dan mencapai tujuan laba yang diinginkan perusahaan agar memiliki kemampuan untuk
ABSTRAK. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRACT. Keywords: Safety Stock, Lead Time, Reorder Point dan Total Inventory Cost, EOQ (Economic Order Quantity) method. viii
ABSTRACT Inventory is an important factor to be planned and controlled in the best possible. In inventory control and planning,policy is needed so that the good operation can produce the optimal number
ABSTRACT. Keywords: Cost of Production, Job Order Costing (booking fee), labor costs, the selling price.
ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
PENERAPAN METODE FULL COSTING SEBAGAI DASAR PERHITUNGAN HPP DALAM MENENTUKAN HARGA JUAL PRODUK DUPA PADA UD GANESHA
PENERAPAN METODE FULL COSTING SEBAGAI DASAR PERHITUNGAN HPP DALAM MENENTUKAN HARGA JUAL PRODUK DUPA PADA UD GANESHA Putu Lina Mariani1, Made Ary Meitriana1, Anjuman Zukhri2 Jurusan Pendidikan Ekonomi Universitas
ABSTRACT. Keywords: Customer Profitability Analysis and Customer Classification Matrix. vii. Universitas Kristen Maranatha
ABSTRACT Changes of business conditions causes the market power does not lie in the hands of producers anymore yet shift to the customer s hands. Such condition forces every organization to serve their
ABSTRACT. Keywords: cost-volume-profit, break-even point, profit target, margin of safety, operating leverage
ABSTRACT In the current economic conditions, where the value of rupiah continues to weaken against the US dollar makes companies have to think harder on how to survive and be able to maximize profits.
ANALISIS METODE PEMBEBANAN BIAYA PRODUKSI TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA PT. SUMBER DJAJA PERKASA SIDOARJO
ANALISIS METODE PEMBEBANAN BIAYA PRODUKSI TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA PT. SUMBER DJAJA PERKASA SIDOARJO Setiya Isna Pratiwi, Widya Susanti, Arief Rahman Program
ABSTRACT. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
ABSTRACT A good company is measured by its short term profit planning and management. To decide the company s strategy for short term profit planning, managers will be pressed on how to decrease operational
ABSTRAK. Keyword : inventory, income tax. Universitas Kristen Maranatha
ABSTRAK Pada saat sekarang ini, kurang stabilnya iklim perekonomian di indonesia, ketatnya persaingan antara perusahaan dan juga inflasi mengakibatkan perusahaan harus mencari alternatif untuk dapat tetap
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. Keyword : job order costing method, cost production control. vii. Universitas Kristen Maranatha
ABSTRACT This study examined the peranan job order costing method in cost production control. The purpose of this study is to determine (a) the concern already applied job order costing method, (b) variance
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BAB I PENDAHULUAN. membantu perusahaan untuk mencapai tujuan yang telah ditetapkan.
BAB I PENDAHULUAN 1.1 Latar Belakang Masalah Kondisi ekonomi global menuntut perusahaan menata manajemennya, mengingat ketatnya persaingan dan segala bentuk perubahan yang tidak dapat diprediksi sebelumnya.
ABSTRACT. Key words: product cost, overhead cost, ABC system. Universitas Kristen Maranatha
ABSTRACT Product cost is an important information in making decision to product pricing. Direct material, direct labor, and factory overhead are element product cost. Assigning the right overhead cost
ABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
ABSTRACT Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma The purpose of this research is to know the method of determining the selling price by the company and
PRODUCTION COST ANALYSIS OF SUMBER GIZI NABATI ENTERPRISE IN PEKANBARU CITY
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TONY PUJIARYANTO Universitas Dian Nuswantoro Semarang
PENGGUNAAN FULL COSTING METHOD UNTUK MENERAPKAN HARGA POKOK PRODUKSI SEBAGAI PENENTUAN HARGA JUAL ALMARI UKIR ( Studi Kasus : Meubel Ukir Sido Katon Banyumanik ) TONY PUJIARYANTO Universitas Dian Nuswantoro
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT. Keywords: Capital Budgeting, Payback Period, Net Present Value, Internal Rate of Return, Profitability Index.
ABSTRACT To fulfill requirement of consumer that is increasingly increases, PT. X tries to add production capacity. Addition plan of this production capacity divided to become two alternatives. To assess
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