Pratiwi, Miranda Dwi and Anisya Sukmawati, SE.,MSA.,Ak.,CA. (2023) Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada UMKM Lumpia Pak Yok. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan Harga Pokok Produksi merupakan perhitungan yang sangat penting bagi pelaku usaha seperti UMKM. UMKM Pak Yok sendiri masih menggunakan perhitungan harga pokok produksi manualdan sederhana yang hanya membebankan biaya produksi setiap harinya. Metode Full Costing merupakan salah satu metode yang dapat digunakan untuk mengitung harga pokok produksi pada UMKM Lumpia Pak Yok, Dengan menggunakan metode Full Costing dapat diketahui harga jual yang tepat sehingga mendapatkan laba yang diinginkan. Hasil dari penelitian pada UMKM Lumpia Pak Yok menunjukkan adanya perbandingan penerapan perhitungan antara metode perusahaan dengan metode Full Costing. Hasil dari penelitian ini adanya beberap perbedaan penggolongan biaya-biaya produksi yang tidak dimasukkan ke dalam perhitungan harga pokok produksi yang berdampak adanya selisih total biaya produksi. Hasil dari perhitungan menggunakan metode Full Costing lebih besar dari metode perusahaan yang disebabkan oleh perhitungan perusahaan yang hanya menghitung biaya-biaya produksi dan tidak memasukkan beberapa komponen biaya seperti biaya penyusutan dalam penentuan Harga Pokok Produksi.
English Abstract
Calculation of Cost of Goods Manufactured is a very important calculation for business actors such as MSMEs. Pak Yok's UMKM itself still uses a manual and simple calculation of the cost of goods produced which only charges production costs every day. The Full Costing method is one of the methods that can be used to calculate the cost of goods produced in Pak Yok's Lumpia MSMEs, by using the Full Costing method, the right selling price can be determined so as to get the desired profit. The results of the research at UMKM Lumpia Pak Yok show a comparison of the application of calculations between the company's method and the Full Costing method. The results of this study show that there are several differences in the classification of production costs that are not included in the calculation of the cost of goods produced which has an impact on the difference in total production costs. The results of the calculation using the Full Costing method are greater than the company's method due to the company's calculation which only calculates production costs and does not include several cost components such as depreciation costs in determining the Cost of Goods Manufactured.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052317 |
| Uncontrolled Keywords: | Pokok Produksi, Metode Full Costing, UMKM Lumpia Pak Yok |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Unnamed user with username tunjungsari |
| Date Deposited: | 01 Feb 2024 02:07 |
| Last Modified: | 01 Feb 2024 02:11 |
| URI: | http://repository.ub.ac.id/id/eprint/215257 |
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Text (DALAM MASA EMBARGO)
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