ANALISIS HARGA POKOK PRODUKSI BERDASARKAN JOB ORDER COSTING DALAM MENENTUKAN HARGA JUAL PADA CV MULIA SUKSES INSANI PALEMBANG

NURHIDAYAH, ILA (2023) ANALISIS HARGA POKOK PRODUKSI BERDASARKAN JOB ORDER COSTING DALAM MENENTUKAN HARGA JUAL PADA CV MULIA SUKSES INSANI PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Harga pokok produksi adalah seluruh biaya yang dikeluarkan untuk proses produksi dari mengelola bahan baku menjadi barang jadi yang siap dijual. Penentuan harga pokok produksi sebagai manfaat informasi dalam menentukan harga jual produk. CV Mulia Sukses Insani Palembang merupakan sebuah usaha yang bergerak dalam bidang percetakan. Perusahaan ini beralamat di di Lr. Kepala Kampung No. 279 RT. 004 RW. 003 Kelurahan 18 Ilir, Kecamatan Ilir Timur I Palembang, Kota Palembang, Sumatera Selatan. Metode pengumpulan harga pokok produksi yang dilakukan CV Mulia Sukses Insani Palembang adalah berdasarkan harga pokok pesanan (job order costing). Objek yang dianalisis dalam laporan akhir ini adalah kalender sebanyak 1.000 unit, undangan sebanyak 700 unit, dan buku yasin sebanyak 300 unit. Berdasarkan data yang diperoleh dari perusahaan, penulis menemukan beberapa masalah antara lain, perusahaan belum mampu memisahkan biaya bahan baku, perusahaan belum mampu mengklasifikasikan tenaga kerja, dan belum menghitung biaya overhead pabrik berupa biaya penyusutan aset tetap dan biaya listrik. Berdasarkan temuan-temuan masalah tersebut, maka penulis dapat memberikan saran yaitu, hendaknya perusahaan dapat memisahkan antara bahan baku langsung dan bahan baku tidak langsung, hendaknya perushaaan dapat mengklasifikasikan biaya tenaga kerja langsung dan tenaga kerja tidak langsung, dan hendaknya perusahaan dapat menghitung biaya overhead pabrik berupa biaya penyusutan aset tetap dan biaya listrik yang sangat mempengaruhi dalam perhitungan harga pokok produksi

Item Type: Thesis (Other)
Uncontrolled Keywords: Harga Pokok Produksi, Unsur Biaya Produksi, Biaya Berdasarkan Pesanan
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 01 Apr 2024 03:07
Last Modified: 01 Apr 2024 03:07
URI: http://eprints.polsri.ac.id/id/eprint/14929

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