ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV ARLAM PALEMBANG

ALTRIANANDITA, - (2015) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV ARLAM PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Analysis of Calculation of Job Order Costing of Cost of Production Order Against Selling Price On CV Arlam, Palembang. State Polytechnic of Sriwijaya, Accounting Department Altrianandita 2015 (xiv + 68 pages) Email: Altrianan.dita@yahoo.com CV Arlam Palembang is a manufacturing venture in the field of carpentry which produces various types of equipment including building materials that stained glass, wooden frames, doors, window panes, soil embankment, trali, fences, bare sills, aluminum and ordeng. The author uses several methods to obtain data from companies such as observation, interview and literature study. The object being analyzed is the calculation of the cost of production doors, frames, and wood window on a certain order in 2014 and the determination of the selling price is given to the buyer. This study aims to determine the accuracy of the classification of costs in the calculation of the cost of production and to know the selling price determination on the CV Arlam Palembang. Whether the calculation of cost of production orders the company has the right to be able to determine the selling price. Benefits of this final report, the authors found several problems, among others, that the company has the right to classify the elements of production costs in the cost of production, does not include the costs of rescuers, depreciation of buildings and machinery as well as factory overhead cost companies inaccurate in determining the price to subscribers, but the company only look at the price the market price Based on the results of analysis show that there is a lack of proper classification of costs and the allocation of shared costs. This leads to differences in the calculation of the cost of production. Cost of production orders 420 doors, 480 frames, and 360 based on the calculation of the analysis window is Rp 170.661.604 doors, sills of Rp 226.760.000, and Rp 230.289.367 window that is higher than the calculation of Rp 169.170.000, Rp 144.930.000, and Rp 151.519.442. To overcome existing problems, the author gives some suggestions, among others, the company should be able to classify the elements of production costs exactly, but it should also include the costs of auxiliary company, the cost of depreciation of buildings and machinery as factory overhead costs into the calculation of cost of production and the company is also able to determine in the sale price is right for the customer.

Item Type: Thesis (Other)
Uncontrolled Keywords: cost of production orders, the selling price, expense, cost and factory overhead.
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 02 Mar 2016 02:16
Last Modified: 02 Mar 2016 02:16
URI: http://eprints.polsri.ac.id/id/eprint/2697

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