Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Direct Costing pada UMKM Dapur Bu Imas

FERDIANA, FARHAN (2022) Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Direct Costing pada UMKM Dapur Bu Imas. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian terhadap Usaha Dapur Bu Imas ini bertujuan untuk membantu Usaha Dapur Bu Imas dalam menentukan harga pokok produksi, membandingkan perhitungan harga pokok produksi Usaha Dapur Bu Imas dengan metode yang biasa digunakan oleh pemilik Usaha Dapur Bu Imas, metode full costing dan metode direct costing, menganalisis dampak dari perubahan harga bahan baku terhadap harga pokok produksi, dan dampak penggunaan metode full costing dan direct costing. Harga pokok produksi merupakan poin utama yang perlu diketahui karena berfungsi sebagai penentuan harga jual dan perhitungan laba. Penelitian dilakukan dengan prosedur anatilis dengan data yang diperoleh melalui wawancara secara langsung kepada pemilik Usaha dapur Bu Imas. Hasil penelitian menyimpulkan bahwa Usaha Dapur Bu Imas menghitung harga pokok produksi menggunakan metode yang biasanya digunakan sehari-hari yaitu hanya memasukan biaya bahan baku langsung saja. Penulis membantu dan menyarankan perhitungan harga pokok produksi menggunakan metode full costing dan menentukan harga jual secara tepat. Kata kunci: ABSTRACT This research on Usaha Dapur Bu Imas aims to assist Usaha Dapur Bu Imas in determining the cost of production, comparison of the cost of production of Usaha Dapur Bu Imas with the methods commonly used by Usaha Dapur Bu Imas owners, full costing method and direct costing method, analyzing the impact from changes in raw material prices to the cost of production, and the impact of using full costing and direct costing methods. The cost of production is the main point that needs to be known because it functions as the selling price and the calculation of profit. The research was conducted using analytical procedures with data obtained through direct interviews with the owner of Usaha Dapur Bu Imas. The results of the study concluded that Usaha Dapur Bu Imas calculated the cost of production using a method that is usually used on a daily basis, which only included the cost of direct materials. The author helps and recommends calculating the production price using the full costing method and determining the price correctly.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: harga pokok produksi, full costing, direct costing, harga jual, cost of production, full costing, direct costing, selling price.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 12 Jun 2023 04:08
Last Modified: 12 Jun 2023 04:08
URI: http://eprints.pknstan.ac.id/id/eprint/1568

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