Penerapan Metode Process Costing Dalam Penetapan Harga Pokok Produksi Kendang Jimbe (Studi Pada Usaha Bubut Kayu UD. Cahaya Timur di Kota Blitar)

Fardati, Ikfina (2018) Penerapan Metode Process Costing Dalam Penetapan Harga Pokok Produksi Kendang Jimbe (Studi Pada Usaha Bubut Kayu UD. Cahaya Timur di Kota Blitar). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis dan menjelaskan perhitungan harga pokok produksi pada UD. Cahaya Timur untuk produk kendang Jimbe ukuran 30 cm. Penelitian ini terjadi selama bulan Juli 2017. Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus. Penelitian ini menggunakan Process Costing Method dalam untuk menganalisis perhitungan harga pokok produki. Proses produksi kendang jimbe melalui 3 bagian produksi yaitu bagian pembubutan, bagian pelitur dan bagian perakitan. Perhitungan harga pokok produksi dilakukan pada tiap bagian produksi dengan memperhitungkan biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik. Hasil penelitian menjukkan bahwa perhitungan harga pokok produksi menggunakan metode process costing lebih rendah daripada perhitungan yang dilakukan oleh perusahaan dengan menggunakan metode tradisional. Dengan menggunakan metode process costing diharapkan akan lebih efisien dan akurat.

English Abstract

This study aims to analyze and explain the calculation of cost of goods manufactured in UD. Cahaya Timur for producing a 30 cm long Kendang Jimbe. This study takes place on July 2017. This study is a descriptive research which uses case study approach. This study utilizes Process Costing Method to analyse the calculation of cost of goods manufactured. The production of kendang jimbe includes 3 parts of production, namely: the pulling-up process using a lathe; the varnishing process; and the assembling process. The calculation of cost of goods manufactured is conducted in each part of production by taking into account the cost of raw materials, the cost of direct labor, and also the manufacturing overhead cost. The result showed that the calculation of cost of goods manufactured using process costing method is lower than the calculation performed by organization using traditional method. In addition, using process costing method is expected to be more efficient and accurate for this organization rather than using traditional method.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2018/94/051803142
Uncontrolled Keywords:	Harga Pokok Produksi, Process Costing
Subjects:	600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.42 Cost accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Yusuf Dwi N.
Date Deposited:	30 Apr 2018 02:06
Last Modified:	02 Nov 2021 05:07
URI:	http://repository.ub.ac.id/id/eprint/9997

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