Analisis Harga Pokok Produksi Pada PT Modern Plasindo Mutiara

Nathanael S, Gerlhard Anggia (2022) Analisis Harga Pokok Produksi Pada PT Modern Plasindo Mutiara. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Harga pokok produksi merupakan hal yang sangat penting untuk diperhatikan oleh setiap entitas bisnis. Dengan penentuan harga pokok produksi yang tepat, perusahaan dapat menjaga kestabilan kegiatan usaha. PT Modern Plasindo Mutiara merupakan perusahaan yang bergerak di bidang produksi plastik. Penelitian ini dilakukan untuk menganalisis penentuan harga pokok produksi perusahaan yang dilakukan dengan metode perusahaan dan akan dibandingkan dengan metode full costing dan direct costing. Hasil penelitian menunjukkan adanya perbedaan antara harga pokok produksi menurut PT Modern Plasindo Mutiara dengan harga pokok produksi dengan hasil metode full costing dan direct costing. Perbedaan hasil dengan metode full costing disebabkan perbedaan alokasi biaya tenaga kerja langsung serta klasifikasi biaya yang berbeda antar metode perusahaan dengan metode full costing. Perbedaan semakin jelas dengan metode direct costing yang tidak memasukkan biaya tetap dalam perhitungan harga pokok produksi. / The cost of production is a very important thing to be considered by every business entity. With the right determination of the cost of production, the company can maintain the stability of business activities. PT Modern Plasindo Mutiara is a company engaged in plastic production. This research is carried out to analyze the determination of the cost of the company's production which is carried out by the company's methods and will be compared with the full costing and direct costing methods. The results of the study showed that there was a difference between the cost of production according to PT Modern Plasindo Mutiara and the cost of production with the results of the full costing and direct costing methods. The difference in results with the full costing method is due to differences in the allocation of direct labor costs and different cost classifications between company methods and full costing methods. The difference is increasingly clear with direct costing methods that do not include fixed costs in the calculation of the cost of production.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: harga pokok produksi, metode full costing, metode direct costing, biaya tenaga kerja, cost of production, full costing method, direct costing method, direct labor costs
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: 19 Jun 2023 06:54
Last Modified: 19 Jun 2023 06:54
URI: http://eprints.pknstan.ac.id/id/eprint/1680

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