Analisis Penerapan Process Costing Dalam Pembebanan Harga Pokok Produksi Pada UMKM Sarwo Abadi

TUTUARIMA, HANS CHARLES WATTIMENA (2022) Analisis Penerapan Process Costing Dalam Pembebanan Harga Pokok Produksi Pada UMKM Sarwo Abadi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Karya Tulis Tugas Akhir ini mempunyai topik menganalisis penerapan metode process costing. Penelitian ini mengambil objek penelitian yakni UMKM Sarwo Abadi, yang memiliki basis operasi di Ambon, Maluku. Metode process costing merupakan metode yang digunakan oleh perusahaan manufakur untuk menentukan harga pokok produksi produk yang dihasilkan. Dengan menggunakan metode ini, perusahaan akan terbantu dalam menjalankan proses bisnisnya. Adapun tujuan dari penulisan Karya Tulis Tugas Akhir adalah untuk mengetahui bagaimana perbandingan antara perhitungan harga pokok produksi UMKM Sarwo Abadi dengan menggunakan metode process costing. Metode yang digunakan dalam penyelesaian penulisan ini adalah metode studi literatur dan metode wawancara mendalam dengan pemilik objek penelitian. Dari penelitian yang dilakukan, didapat bahwa ada perbedaan pada hasil perhitungan harga pokok produksi antara milik objek penelitian dengan penggunaan metode process costing. Hal ini dikarenakan objek penelitian tidak menggunakan metode process costing dalam melakukan pembebanan biayanya. Objek hanya menggunakan perhitungan standar yakni mengakumulasikan semua biaya yang muncul dan kemudian membaginya dengan total kg unit yang dihasilkan. Objek belum memasukkan biaya penyusutan mesin yang timbul dari proses produksi. / This final writing has the topic of analyzing the application of process costing methods. This study took the object of research, namely UMKM Sarwo Abadi, which has an operating base in Ambon, Maluku. The Process Costing Method is a method used by Manufakur companies to determine the cost of production production produced. By using this method, the company will be helped in running its business processes. The purpose of writing the final assignment is to find out how the comparison between the calculation of the cost of production of MSME Sarwo Abadi using the process costing method. The method used in the completion of this writing is the literature study method and in - depth interview method with the owner of the research object. From the research conducted, it was found that there was a difference in the results of the calculation of the cost of production between the Object of Research and the use of the Process Costing method. This is because the research object does not use the process costing method in loading the cost. The object only uses a standard calculation that is accumulating all costs that appear and then divide it with a total kg of units produced. The object has not included the cost of depreciation of machines arising from the production process.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Process Costing, Objek, Perhitungan, Pembebanan, Process Costing, Object, Calculation, Assigning.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 14 Jun 2023 02:22
Last Modified: 14 Jun 2023 02:22
URI: http://eprints.pknstan.ac.id/id/eprint/1615

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