Penerapan Metode Full Costing Dalam Penentuan Harga Pokok Produksi Guna Meningkatkan Akurasi Penetapan Harga Jual (Studi Kasus Pada Home Industry Kacang Telur Bu Pipit)

Perdana, Mohammad Ghifari Dimas and Susenohaji, S.E., M.Si.,Ak (2021) Penerapan Metode Full Costing Dalam Penentuan Harga Pokok Produksi Guna Meningkatkan Akurasi Penetapan Harga Jual (Studi Kasus Pada Home Industry Kacang Telur Bu Pipit). Diploma thesis, Universitas Brawijaya.

Abstract

Selama dua tahun berdiri, Home Industry Kacang Telur Bu Pipit melakukan penetapan harga penjualan berdasarkan perhitungan harga pokok produksi yang masih sederhana dan belum menampilkan/mencakup keseluruhan biaya produksi yang terjadi. Hal tersebutlah yang melatar belakangi penulis dalam penyusunan tugas akhir ini. Home Industry Kacang Telur Bu Pipit merupakan UMKM yang bergerak pada bidang produksi makanan ringan berupa kacang telur. Tujuan dari penulisan tugas akhir ini yaitu untuk mengetahui bagaimana perhitungan sebelum dan sesudah diterapkannya metode full costing pada produksi kacang telur di Home Industry Kacang Telur Bu Pipit. Serta memberikan analisis perbandingan terkait temuan-temuan yang timbul setelah dilakukannya penerapan metode full costing dalam perhitungan harga pokok produksi. Temuan tersebut berupa perbedaan nominal harga penjualan produk.

English Abstract

Home Industry Kacang Telur Bu Pipit has been on their 2nd year of their journey, yet they still use the simple calculation on deciding their product’s selling price based on its cost of production, that hasn’t cover all the elements of cost of production. The problem of the cost of production not covering all the elements that has been used in the production process is the background of this final project. Home Industry Kacang Telur Bu Pipit is a small-sized company majoring in food production, especially snack which is kacang telur. One of the aims of this final project is to find out how the calculation of cost of production in Home Industry Kacang Telur Bu Pipit both before and after the implementation of full costing method. Moreover, this final project is also aiming to give Home Industry Kacang Telur Bu Pipit comparative analysis of finding that appears after the implementation of full costing method in calculating the cost of production towards the selling price of the product.

Item Type:	Thesis (Diploma)
Identification Number:	0521170006
Uncontrolled Keywords:	Harga pokok produksi, metode full costing, harga penjualan produk.cost of production, full costing method, selling price.
Divisions:	Program Vokasi > Keuangan dan Perbankan
Depositing User:	Sugeng Moelyono
Date Deposited:	16 May 2024 02:24
Last Modified:	04 Oct 2024 01:52
URI:	http://repository.ub.ac.id/id/eprint/219378

Text Mohammad Ghifari Dimas Perdana.pdf Download (1MB)

Actions (login required)

View Item