Safira, Faradiva and Susenohaji, S.E., M.Si.,Ak (2023) Perhitungan Harga Pokok Produksi dengan Penerapan Metode Full Costing pada UMKM Kopi Tigoo. Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini mengenai perhitungan harga pokok produksi dengan penerapan metode full costing. Metode full costing digunakan untuk memberikan ketepatan informasi pada perhitungan harga pokok produksi, informasi yang diberikan meliputi perhitungan harga pokok produksi dengan melibatkan perhitungan biaya bahan baku langsung, biaya bahan baku penolong, biaya tenaga kerja, dan juga biaya overhead. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dengan teknik pengumpulan data observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini yaitu Kopi Tigoo belum memasukkan seluruh biaya produksinya sehingga setelah perhitungan dengan menggunakan metode full costing terdapat tambahan biaya tenaga kerja langsung dan juga biaya overhead dengan memasukkan biaya penyusutan, harga pokok produksi mengalami kenaikan dari perhitungan sebelumnya. Sehingga Kopi Tigoo dapat menaikkan harga jual produknya.
English Abstract
This research concerns the calculation of the cost of goods manufactured by applying the full costing method. The full costing method is used to provide accurate information on the calculation of the cost of production, the information provided includes the calculation of the cost of production by involving the calculation of direct material costs, auxiliary raw material costs, labor costs, and also overhead costs. This study used a qualitative method with a descriptive approach with data collection techniques of observation, interviews and documentation. The results of this study are that Tigoo Coffee has not included all of its production costs so that after calculations using the full costing method there are additional direct labor costs and also overhead costs by including depreciation costs, the cost of production has increased from the previous calculation. So that Kopi Tigoo can increase the selling price of its products.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170420 |
| Uncontrolled Keywords: | Tigoo Coffee, Cost of Production, Full Costing-Kopi Tigoo, Harga Pokok Produksi, Full Costing |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 20 Mar 2024 01:20 |
| Last Modified: | 20 Mar 2024 01:20 |
| URI: | http://repository.ub.ac.id/id/eprint/217278 |
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Text (DALAM MASA EMBARGO)
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