Yudhantika, Aulia (2017) Perhitungan Harga Pokok Produksi (HPP) dengan Menggunakan Metode Full Costing (Studi Kasus pada UD. Sambal Pecel Fahmi, Kota Pare). Sarjana thesis, Universitas Brawijaya.
Abstract
Di era global seperti saat ini, perusahaan diharuskan untuk meningkatkan efesiensi serta efektivitas proses produksinya agar dapat meningkatkan daya saing. Persaingan di dunia global saat ini tidak hanya menuntut perusahaan untuk memproduksi barang sebanyak-banyaknya namun bagaimana produsen barang tersebut tepat dalam metode perhitungan harga produksinya. Perusahaan sambal pecel UD. Fahmi belum melakukan perhitungan Harga Pokok Produksi (HPP) sesuai dengan standar akuntansi, sehingga terjadi ketidaktepatan dalam penentuan HPP dan menyebabkan harga penjualan terlalu tinggi ataupun terlalu rendah. Sejalan dengan permasalahan yang ada, maka tujuan penelitian ini adalah memperbaiki perhitungan dengan menggunakan HPP pada UD. Fahmi menggunakan metode full costing. Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus. Jenis data menggunakan data kuantitatif, sedangkan sumber data menggunakan data sekunder. Menggunakan teknik pengumpulan data berupa wawancara dan dokumentasi. Metode analisis data menggunakan analisis deskriptif kuantitatif. Hasil penelitian ini terdapat kesenjangan pada UD. Fahmi karena usaha tersebut belum melakukan perhitungan HPP sehingga tidak dapat mengidentifikasi dan menggolongkan biayanya dengan benar. Perhitungan HPP dengan metode full costing apabila dibandingkan dengan metode UD. Fahmi memberikan hasil yang berbeda, yaitu lebih kecil menggunakan metode full costing. Hal ini disebabkan karena perhitungan menggunakan metode full costing dapat lebih terperinci daripada metode milik perusahaan.
English Abstract
In this global era, companies are required to increase their efficiency and effectiveness in their production process in order to increase their competitiveness. Today, not only does competition require companies to have high productivity, but it also requires them to have accuracy in calculating their production cost. UD. Fahmi, a company producing and selling sambal pecel, has not calculated their cost of goods manufactured based on the accounting standards. The failure has created inaccuracy in the determination of cost of goods manufactured, causing the selling price either too high or too low. Based on the aforementioned problem, this study tries to provide UD. Fahmi with calculation of cost of goods manufactured using full costing method. This descriptive research is a case study that uses quantitative data, where the sources are secondary data. Collected from interviews and documentation, the data were analyzed using quantitative descriptive analysis. Based on the observation, it is evident that there is a gap in UD. Fahmi because the business has not calculated their cost of goods manufactured correctly, so they fail to identify and group their costs accurately. Different results were derived from both calculations, i.e. full costing method and the company’s method. The cost of goods manufactured obtained from full costing method is lower than that obtained from the company’s method. This happens since full costing method is more detailed than the method used by the company.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/348/051706713 |
| Uncontrolled Keywords: | Akuntansi Biaya, Harga Pokok Produksi, Full Costing Method |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control > 658.151 1 Managerial accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Nur Cholis |
| Date Deposited: | 07 Sep 2017 01:41 |
| Last Modified: | 11 Nov 2020 03:13 |
| URI: | http://repository.ub.ac.id/id/eprint/2183 |
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