ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTINGPADA UKM DENDENG BELUT FLAMBOYAN

Maulana, Aldoansah (2019) ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTINGPADA UKM DENDENG BELUT FLAMBOYAN. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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LEMBAR PENGESAHAN PEBIMBING.pdf

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Abstract

This study aims to determine the determination of the cost of production according to the UKM Flamboyan Eel Beef and to determine the determination of the cost of production by using the full costing method in the UKM Flamboyan Eel Jerk. Determination of the right and accurate cost of production is very important for companies, because this is the basis for determining the selling price of the product. If in determining the principal production error occurs then the profit on the company will be affected and hinder the rate of development of the company. Thus to avoid mistakes in determining the cost of production and in order to produce efficient costs a good method is needed. The research method used is a qualitative method with a descriptive approach and data analysis is done through three stages, namely data reduction, data presentation and conclusion drawing. Data collection techniques used were interviews, observation and documentation on the SME Flamboyan Eel Jerk. The results of this study indicate that there are differences in the calculation of the cost of production according to the company with the full costing method, as evidenced by the difference in the calculation of the cost of production according to the company that is equal to Rp 77,910,000. Because the company has two products with different costs, the determination of the cost of production is different. Whereas according to the full costing method, the cost of production for eel jerky is Rp. 40,841,333 and Rp. 48,191,000 for eel chips. This study concludes that the calculation of cost of production according to the company is not right, because it does not enter the cost appropriately into the calculation of the cost of production and also when there are two products with different production costs, the determination of the cost of production must also be per product.

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Sains dan Teknologi > Teknik Informatika
Depositing User: Perpus ID UMMI
Date Deposited: 03 Jan 2020 06:30
Last Modified: 03 Jan 2020 06:30
URI: http://eprints.ummi.ac.id/id/eprint/1196

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