Noorihza, Fazrian Refin and Susenohaji, S.E., M.Si.,Ak (2023) Perhitungan Harga Pokok Produksi Pada Tiga Varian Menu (Kopi Hitam, Kopi Gula Aren, Dan Coklat) Menggunakan Metode Full Costing Di Coffee Shop Anima Kopi. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan harga pokok produksi berdasarkan metode Full Costing lebih tepat dan akurat. Dikarenakan metode full costing memasukkan seluruh komponen biaya yang digunakan dengan detail untuk proses produksi. Tujuan dari penelitian ini yaitu untuk menganalisis perbandingan perhitungan harga pokok produksi dengan metode Full Costing dan perhitungan harga pokok produksi pada 3 varian menu di Anima Kopi. Hasil penelitian memperlihatkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing menunjukkan angka yang lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode Anima Kopi. Harga pokok produksi dengan menggunakan metode full costing menu kopi hitam, kopi gula aren, dan coklat secara berurutan sebesar Rp 14.898, Rp 19.718, Rp 13.725. Sedangkan untuk hasil perhitungan dengan menggunakan metode Anima Kopi sebesar Rp 8.569, Rp 11.069, Rp 10.869. Hal ini disebabkan Anima Kopi tidak memasukkan biaya overhead berupa kulkas, peralatan makan dan dapur, dan mesin kopib dalam penentuan harga pokok produksi.
English Abstract
The calculation of production costs based on the Full Costing method is more accurate and precise. This is because the full costing method includes all cost components used in detail for the production process. The purpose of this study is to analyze the comparison of production cost calculations using the Full Costing method and the production cost calculations for 3 menu variants at Anima Coffee. The research results show that the calculation of production costs based on the full costing method indicates higher figures compared to the calculation of production costs based on the Anima Coffee method. The production cost using the full costing method for black coffee, palm sugar coffee, and chocolate menus is Rp 14,898, Rp 19,718, and Rp 13,725, respectively. Meanwhile, the calculation results using the Anima Coffee method amount to Rp 8,569, Rp 11,069, and Rp 10,869. This is because Anima Coffee does not include overhead costs such as refrigerators, dining equipment and kitchen, and coffee machine in determining the production cost.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170523 |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 14 May 2024 08:13 |
| Last Modified: | 14 May 2024 08:13 |
| URI: | http://repository.ub.ac.id/id/eprint/219300 |
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