Kusumawardani, Rully (2013) Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing (Studi Kasus Umkm Cv. Tristar Alumunium). Sarjana thesis, Universitas Brawijaya.
Abstract
Umkm Mempunyai Peran Yang Strategis Dalam Membangun Perekonomian Dimana Telah Dibuktikan Dengan Bertahannya Umkm Di Tengah Krisis Moneter Tahun 1997. Perkembangan Umkm Sangat Pesat, Tetapi Juga Angka Kematian Umkm Sangat Tinggi Yang Disebabkan Oleh Manajemen Yang Buruk, Khususnya Manajemen Keuangan. Umkm Mempunyai Anggapan Bahwa Karena Lingkup Usaha Yang Kecil, Perusahaan Tidak Perlu Menerapkan Standar Akuntansi Dalam Pengelolaan Keuangannya. Padahal Pengelolaan Keuangan Yang Baik Sangat Diperlukan Baik Perusahaan Kecil Maupun Besar Untuk Memberikan Informasi Kepada Manajer Dalam Pengambilan Keputusan Perusahaan. Salah Satu Pengelolaan Keuangan Yang Bisa Dilakukan Oleh Umkm Adalah Perhitungan Harga Pokok Produksi Yang Terdiri Dari Biaya Bahan Baku, Biaya Tenaga Kerja Langsung Dan Biaya Overhead Dimana Akan Mempengaruhi Harga Jual Dan Laba Rugi Perusahaan. Penelitian Ini Merupakan Penelitian Studi Kasus Yang Bertujuan Untuk Mengetahui Perhitungan Harga Pokok Produksi Cv. Tristar, Khususnya Produk Alumunium Standar. Hasil Penelitian Menunjukkan Bahwa Perusahaan Menggunakan Perhitungan Harga Pokok Produksi Berdasarkan Pesanan Tapi Terdapat Kesalahan Pada Penentuan Biaya Bahan Baku Dan Tarif Tenaga Kerja Langsung Serta Pembebanan Biaya Overhead. Selanjutnya Dilakukan Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Dengan Menggunakan Rata-Rata Harga Bahan Baku, Rata-Rata Tarif Tenaga Kerja Langsung Dan Pembebanan Biaya Overhead Aktual Menggunakan Cost Driver Volume Produksi. Hasil Perhitungan Menunjukkan Perbedaaan Yang Signifikan Dimana Harga Pokok Produksi Yang Dihitung Oleh Perusahaan Lebih Rendah Dari Harga Pokok Produksi Menggunakan Metode Job Order Costing . Perbedaaan Harga Pokok Produksi Tentunya Mempengaruhi Harga Jual Dan Laba Rugi Perusahaan Dimana Harga Jual Yang Ditentukan Dan Laba Yang Diperoleh Perusahaan Terlalu Rendah.
English Abstract
Small Medium Enterprise (Sme) Have A Strategic Role In Building The Economy Which Has Been Proved By The Survival Of Smes In The Midst Of Monetary Crisis 1997. Sme Development Is Very Rapid, But Also A Very High Mortality Rate Of Smes Caused By Poor Management , Especially Financial Management. Smes Have The Notion That Because Of The Scope Of The Small Business, The Company Did Not Need To Apply Accounting Standards In Financial Management. In Fact, Good Financial Management Is Necessary Both Small And Large Companies To Provide Information To Managers In Corporate Decision-Making. One Of Financial Management That Can Be Done By Smes Is The Calculation Of The Production Cost Consists Of Raw Material Costs, Direct Labor Costs And Overhead Costs Which Will Affect The Selling Price And The Companys Income . This Research Is A Case Study Which Aims To Determine The Cost Of Production Calculation Of Cv. Tristar, Especially The Standard Aluminum Products. The Results Showed That The Company Uses The Cost Of Production Calculations Based On Order But There Is An Error In The Determination Of The Cost Of Materials And Direct Labor Rates And Overhead Expense Allocation. Further Calculation Of The Cost Of Production By Job Order Costing Method Using The Average Price Of Raw Materials, The Average Direct Labor Rates And The Actual Overehead Cost Allocation Using Volume Production Cost Driver. The Result Shows A Significant Differences In The Cost Of Production Which Is Calculated By The Company That Lower Than The Cost Of Production Using Job Order Costing Method. Differences In The Cost Of Production Would Affect The Selling Price And The Companys Income Where The Selling Price Is Determined And Profits From The Company Too Low
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/518/051311602 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 10 Dec 2013 09:28 |
| Last Modified: | 19 Oct 2021 06:51 |
| URI: | http://repository.ub.ac.id/id/eprint/106937 |
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