Ayu, Sindi and Anisya Sukmawati, SE., M.SA., Ak., CA., CPA (2023) Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Wonosantri Malang. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan harga pokok produksi yang tepat sangat penting dalam suatu bidang usaha, dengan perhitungan harga pokok produksi yang tepat maka perusahaan dapat menentukan harga jual produk yang ideal agar perusahaan tidak mengalami kerugian. Perhitungan harga pokok produksi berdasarkan metode full costing lebih tepat dan akurat. Dikarenakan metode full costing memasukkan seluruh komponen biaya yang digunakan dengan detail untuk proses produksi. Tujuan dari penelitian ini yaitu untuk menganalisis perbandingan perhitungan harga pokok produksi dengan metode full costing dan perhitungan harga pokok produksi UMKM Wonosantri. Hasil perbandingan perhitungan harga pokok produksi antara perhitungan menurut UMKM Wonosantri dengan perhitungan harga pokok produksi metode full costing menunjukkan hasil yang berbeda. Perhitungan harga pokok produksi dengan metode full costing memiliki nilai lebih tinggi dibandingkan dengan perhitungan menurut metode perusahaan UMKM Wonosantri. Hal ini dapat dilihat dari perhitungan harga pokok produksi menurut UMKM Wonosantri setiap 1 kg kopi sebesar Rp. 57.200,- sedangkan menurut perhitungan dengan metode full costing sebesar Rp 65.951, sehingga selisih perhitungan sebesar 8.751.
English Abstract
The calculation of the right cost of goods produced is very important in a business field, with the right calculation of the cost of goods produced, the company can determine the ideal product selling price so that the company does not experience losses. The calculation of cost of goods produced based on the Full Costing method is more precise and accurate. Because the full costing method includes all cost components used in detail for the production process. The purpose of this study is to analyze the comparison of the calculation of cost of goods produced with the Full Costing method and the calculation of the cost of goods produced by UMKM Digital Wonosantri. The results of the comparison of the calculation of the cost of goods produced between the calculation according to UMKM Wonosantri with the calculation of the cost of goods produced by the full costing method show different results.The calculation of the cost of goods produced by the full costing method has a higher value than the calculation according to the Wonosantri UMKM company method. This can be seen from the calculation of the cost of goods produced according to Wonosantri UMKM for every 1 kg of coffee of Rp. 57.200,- while according to the calculation with the full costing method of Rp 65,951, so the difference in calculation is 8,751.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052317 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Full Costing-Cost of Goods Produced, Full Costing |
| Divisions: | Program Vokasi > D3 Administrasi Bisnis |
| Depositing User: | Emy Sukartini |
| Date Deposited: | 31 Jan 2024 06:19 |
| Last Modified: | 31 Jan 2024 06:19 |
| URI: | http://repository.ub.ac.id/id/eprint/215003 |
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Text (DALAM MASA EMBARGO)
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