Dani, Gabriella Leony Putri and Anisya Sukmawati, SE., MSA., Ak., CA. (2023) Perhitungan Harga Pokok Produksi menggunakan Metode Full costing sebagai Penentuan Harga Jual Produk (Studi Kasus Toko Lapis Legit Suka Rasa). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membandingkan perhitungan harga pokok produksi oleh Toko Lapis Legit Suka Rasa yang berlokasi di Jl. Pahlawan, Krembangan, Surabaya dengan metode full costing. Jenis penelitian yang digunakan adalah penelitian kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder, dari hasil wawancara dan dokumentasi serta melalui studi kepustakaan, referensi dari penelitian terdahulu berupa jurnal penelitian, skripsi, tugas akhir yang berkaitan dengan topik perhitungan harga pokok produksi. Hasil dari penelitian ini menunjukan bahwa perhitungan harga pokok produksi menurut Toko Lapis Legit Suka Rasa sebesar Rp 36.501, sedangkan metode full costing sebesar Rp 20.056. Perhitungan menggunakan metode full costing lebih rendah dibandingkan metode perusahaan karena perusahaan belum merincikan biaya overhead kedalam perhitungan biaya produksi serta belum membebankan biaya-biaya tersebut kedalam satu jenis produk.
English Abstract
This study aims to compare the calculation of cost of goods produced by Toko Lapis Legit Suka Rasa located on Jl. Pahlawan, Krembangan, Surabaya with the full costing method. The type of research used is qualitative research. The data sources used are primary data and secondary data, from the results of interviews and documentation as well as through literature studies, references from previous research in the form of research journals, theses, final projects related to the topic of calculating the cost of goods produced. The results of this study show that the calculation of the cost of goods produced according to Toko Lapis Legit Suka Rasa is IDR 36,501 while the full costing method is IDR 20,056. The calculation using the full costing method is lower than the company's method because the company has not detailed overhead costs into the calculation of production costs and has not charged these costs into one type of product.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170298 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Full costing, Harga Jual-Cost of Goods Produced, Full costing, Selling Price. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 29 Feb 2024 03:17 |
| Last Modified: | 29 Feb 2024 03:17 |
| URI: | http://repository.ub.ac.id/id/eprint/216663 |
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