ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
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- Harjanti Lesmono
- 6 tahun lalu
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1 ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah semua biaya yang dikeluarkan untuk memproduksi suatu barang atau jasa. Harga pokok produksi, merupakan biaya untuk memperoleh barang jadi. Tujuan penelitian ini adalah untuk mengetahui metode perhitungan harga pokok produksi yang baik untuk diterapkan oleh PT. Panca Mitra Sandang Indah dan untuk membandingkan perhitungan dengan menggunakan metode Full Costing dan Variable Costing. Analisis data penelitian menggunakan metode analisis deskriptif. Hasil perhitungan harga pokok produksi menggunakan metode Full Costing dan Variable Costing menunjukan perbedaan dimana dengan perhitungan Full Costing menghasilkan biaya produksi yang lebih tinggi. Manajemen perusahaan diharapkan dapat beralih kepada metode Variable Costing dikarenakan selain untuk kepentingan perusahaan yaitu dalam hal pengambilan keputusan, perencanaan jangka pendek dan pengendalian organisasi, perhitungan harga pokok produksi dengan metode Variable Costing menghasilkan harga pokok produksi yang lebih rendah yang menyebabkan harga jual produk lebih rendah. Metode Variable Costing juga membantu manajemen dalam perusahaan yang beroperasi bukan berdasarkan Job Order karena dalam metode Variable Costing jumlah biaya overhead pabrik tetap telah diketahui dan dianggap sebagai period cost. Kata Kunci: harga pokok produksi, full costing, variable costing vii
2 ABSTRACT PT. Panca Mitra Indah is a company engaged in the field of textiles, which are companies that process the yarn into cloth, with a profit oriented motive. Cost of production is all it costs to produce a product or service. The cost of production, the cost to obtain finished goods. The purpose of this study was to determine the method of calculating the cost of a good production to be applied by PT. Panca Mitra Indah Clothing and to compare calculations using the full costing method and Variable Costing. Research data analysis using descriptive analysis. Results of calculation of the cost of production method Full Costing and Variable Costing calculation shows the difference where the full costing generate higher production costs. The management company is expected to switch to Variable Costing method because in addition to the interest of the company that is in terms of decision making, short-term planning and control of the organization, the calculation of cost of production by Variable Costing method generates cost of production is lower which led to lower product selling prices. Variable Costing method also assist management in operating companies not based Job Order Costing Variable method because the number of fixed manufacturing overhead costs are known and regarded as a period cost. Keywords: cost of good sold, full costing, variable costing viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... iii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN iv KATA PENGANTAR... v ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian pustaka Konsep Akuntansi Biaya Peranan Akuntansi Biaya Konsep Biaya...7 ix
4 Pengertian Biaya Klasifikasi Biaya Harga Pokok Produksi Manfaat Harga Pokok Produksi Unsur-unsur Harga Pokok Produksi Metode Perhitungan Harga Pokok Produksi Kelebihan dan Kekurangan metode Full Costing dan Variable Costing Penelitian Terdahulu Kerangka Pemikiran...24 BAB III METODE PENELITIAN Objek Penelitian Jenis Penelitian Definisi Operasionalisasi variabel Harga Pokok Produksi Metode Full Costing Metode Variable Costing Teknik Pengumpulan Data Metode Analisis...29 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil pengamatan Sejarah Perusahaan Aktivitas Perusahaan x
5 4.1.3 Proses Produksi Perusahaan Struktur Organisasi Job Description Hasil Penelitian dan Pembahasan Penentuan Lingkup Analisis Biaya Bahan Baku Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Biaya Overhead Pabrik Tetap Biaya Overhead Pabrik Variabel Perhitungan HPP dengan Metode Full Costing Perhitungan HPP dengan Metode Variable Costing Pembahasan Pengaruh metode Full Costing dan Variable Costing terhadap Harga Jual Pengaruh metode Full Costing dan Variable Costing terhadap laporan Laba Rugi Pengaruh metode Full Costing dan Variable Costing terhadap Persediaan Perbandingan metode Full Costing dan metode Variable Costing...64 BAB V SIMPULAN DAN SARAN Simpulan Saran...66 xi
6 DAFTAR PUSTAKA 71 RIWAYAT HIDUP (CURRICULUM VITAE)..73 xii
7 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Gambar 3 Kerangka Pemikiran Proses Produksi PT Pancamitra Sandang Indah Struktur Organisasi PT Panca Mitra Sandang Indah xiii
8 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Tabel V Penelitian Terdahulu...22 Biaya Tenaga Kerja Tidak Langsung Data Depresiasi Mesin Biaya Zat Pewarna dan Pembantu Data Biaya Perawatan dan Spare part Tabel VI Perhitungan Harga Pokok Produksi dengan metode Full Costing Tabel VII Perhitungan Harga Pokok Produksi dengan metode Variable Costing Tabel VIII Selisih Antara metode Full costing dan Variable costing Tabel IX Perbandingan Harga Jual dengan metode Full Costing dan Variable Costing...59 Tabel X Perbandingan Laba Rugi Penjualan dengan metode Full Costing dan Variable Costing...60 Tabel XI Perbandingan Laba Rugi Penjualan dengan metode Full Costing dan Variable Costing dengan harga jual yang sama...62 Tabel XII Perbandingan Persediaan dengan menggunakan metode Full Costing dan Variable Costing...63 xiv
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ABSTRACT This research entitled The Benefit of Cost-Volume-Profit Analysis as A Tool for Assisting Management to Determine Optimum Profit. This research is based on an idea about the importance of Cost-Volume-Profit
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui analisis penerapan metode job order costing dalam menentukan harga pokok produk pada CV Jaya Jaya Mekar, yang memproduksi sweater rajut.
ANALISIS LABA USAHA BERDASARKAN METODE FULL COSTING PRODUK SARUNG SAMARINDA PADA KELOMPOK USAHA BERSAMA (KUB) DI SAMARINDA
ANALISIS LABA USAHA BERDASARKAN METODE FULL COSTING PRODUK SARUNG SAMARINDA PADA KELOMPOK USAHA BERSAMA (KUB) DI SAMARINDA Enny Kartini, Ansar IKIP PGRI KALTIM ABSTRACT This research aims to description
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Meningkatnya persaingan dalam dunia usaha saat ini, maka setiap perusahaan akan berusaha untuk dapat mempertahankan kelangsungan hidup perusahaannya dengan menghasilkan produk berkualitas dan harga
ABSTRAK. Kata Kunci : Analisis Titik Impas, Perencanaan Volume Penjualan, Perencanaan Laba, Simulasi Monte Carlo
ABSTRAK Manajemen perusahaan perlu mengendalikan aktivitas operasionalnya dengan baik karena untuk memperoleh laba yang maksimal dipengaruhi oleh volume penjualan, harga jual dan biaya. Dalam hal ini,
ABSTRACT. Key words: Relevant Cost Information, and Short-Term Decision Making by Manager, Cost Production. vi Universitas Kristen Maranatha
ABSTRACT Relevant cost information is very important in a company, because such information can help management in decision making effective and efficient, and can reduce the risk of choosing an alternative
Tugas Akhir. Disusun Untuk Memenuhi Salah Satu Syarat Menyelesaikan Pendidikan Diploma III Program Studi Akuntansi Jususan Akuntansi
PERBANDINGAN METODE FULL COSTING DENGAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI YOGHURT DAN ROTI (Studi kasus pada Yoghurt Lso-phia dan Roti Merlin) THE COMPARISON OF FULL COSTING
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
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Kos produksi adalah kos-kos yang terjadi untuk mengolah bahan baku menjadi produk jadi. Keakuratan informasi mengenai kos produksi ini sangat penting bagi perusahaan untuk menetapkan harga jual
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
ABSTRAK. Kata kunci : tata tetak (layout), penataan mesin, meminimumkan jarak perpindahan, load distance. viii. Universitas Kristen Maranatha
ABSTRAK Tata Letak (layout) merupakan salah satu landasan utama dalam dunia industri. Tata Letak yang terencana dengan baik akan ikut menentukan efektivitas dan efisiensi kegiatan produksi, mengurangi
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
PENENTUAN HARGA POKOK PESANAN PADA UD. RUDI BANJARMASIN. Reka Adyana. (Universitas Lambung Mangkurat)
PENENTUAN HARGA POKOK PESANAN PADA UD. RUDI BANJARMASIN Reka Adyana (Universitas Lambung Mangkurat) ABSTRAKSI Penelitian ini dilakukan pada UD. Rudi Banjarmasin yang merupakan salah satu perusahaan di
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. Universitas Kristen Maranatha
ABSTRAK CV.Niagara dalam melaksanakan aktivitas, tidak terlepas dari penggunaan peralatan-peralatan yang termasuk kedalam kelompok aktiva tetap dan dikarenakan bahwa peralatan-peralatan yang digunakan
ABSTRACT. Key words: Method of recording and accrual-based accounting on a cash basis, revenues, expenses, accounts payable,and accounts receivable
ABSTRACT This study aims to determine the impact of the accrual basis method of recording and how companies can apply the accrual basis method of recording, so companies can find out the current income
ABSTRACT. Keywords: differential accounting information, differential revenue, differential asset, differential cost, differential profit.
ABSTRACT Increasing competition among the same kind of firm make a firm must be take decision exactly and correctly. Differential accounting information analysis is needed by a firm in facing a problem
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-kata kunci: Capital Budgeting, Payback Period, Internal Rate of Return, Profitability Index, Net Present Value, Investasi.
ABSTRAK Krisis perekonomian Indonesia telah membuat perusahaan-perusahaan terguncang dan lemah. Banyak perusahaan melakukan investasi untuk mempertahankan keberadaannya dan agar tidak kalah bersaing dengan
Silvia Porawouw, Analisis Perbandingan Metode Penentuan
ANALISIS PERBANDINGAN METODE PENENTUAN HARGA POKOK PRODUKSI PADA PT. BANGUN WENANG BEVERAGES CO oleh: Silvia Porawouw Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Sam Ratulangi Manado email:
ABSTRACT. Keywords: Cost Differential, Decision Making Accepting or Rejecting Special Order. vii
ABSTRACT This study was conducted in the Home Industries Essien Bandung. The purpose of this study was to determine the factors that must be considered by management to accept or reject a special order,
ABSTRACT. Keywords: Standard costing, production costs, efficiency.
ABSTRACT This research intends to give an example or model of the application of standard costing for production cost of shoes in a shoe factory 'X' in Bandung, so it can give a guidance to manager in
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. Keywords: Cost of Production - Full Costing
PERHITUNGAN HARGA POKOK PRODUKSI CPO (CRUDE PALM OIL) PADA PT. SWAKARSA SINARSENTOSA DI SAMARINDA Merisa Oktavia, Titin Ruliana, Adi Suroso Fakultas Ekonomi, Universitas 17 Agustus 1945 Samarinda Email