ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN PESANAN PADA USAHA MEUBEL UKIR DAN LUKIS KHAS PALEMBANG

Julia, Eka (2014) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN PESANAN PADA USAHA MEUBEL UKIR DAN LUKIS KHAS PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The final report, entitled "Calculation of Cost of Production Analysis Based on the Order of Business Furniture Carving and Painting Typical Palembang". This final report aims to analyze the calculation of the cost of production based on orders, in some companies, namely: Mebeler Ukir dan Lukis Khas Palembang, Sketsa Palembang, Altisyah Palembang, and Dwita Art Palembang, which is engaged in wood carving typical of Palembang, which is located at Jalan Faqih Jalaluddin 19 Ilir Palembang. The author collected data by literature, interviews and field studies. From the data the authors obtained in 2013 in the form of raw material costs and direct labor costs and production cost report, the authors found the existing problems in the furniture Carving and Painting Typical Palembang, Palembang Sketch, Altisyah Palembang, Palembang and Dwita Art is not exactly on the classification of the elements elements of production costs especially the cost of direct materials and indirect costs of raw materials which are components of manufacturing overhead, and yet calculating and entering vehicle depreciation costs, the cost of factory machinery depreciation, rental costs, and the cost of electric overhead component to the factory. To overcome the existing problems, the authors suggest that munkin useful for the company. Companies should classify the elements of cost of production appropriate to the cost of direct materials, direct labor costs and factory overhead costs. The company should calculate and include vehicle depreciation costs, the cost of factory machinery depreciation, rental costs, and the cost of electric overhead component to the factory so that the cost of production can reflect the actual values. Keywords: Classification, Cost of Production, Factory Overhead Costs

Item Type: Thesis (Other)
Uncontrolled Keywords: Classification, Cost of Production, Factory Overhead Costs
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 22 Jan 2016 02:52
Last Modified: 22 Jan 2016 02:52
URI: http://eprints.polsri.ac.id/id/eprint/495

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