Analisis Pembebanan Biaya Produksi dengan Metode Job Order Costing pada UD Giri Mulia

RIZQY, MUHAMMAD DZI (2022) Analisis Pembebanan Biaya Produksi dengan Metode Job Order Costing pada UD Giri Mulia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Harga pokok produksi (HPP) merupakan komponen yang penting untuk diketahui oleh manajemen dalam perhitungan laba perusahaan. Salah satu metode yang dapat digunakan untuk menentukan HPP adalah job order costing. Dalam metode job order costing pembebanan biaya produksi yang muncul seperti, direct material, direct labor dan factory overhead dilakukan terhadap setiap objek biaya, seperti produk, batch atau pesanan (job). Tujuan penelitian ini untuk menganalisis kesesuaian pembebanan biaya produksi UD Giri Mulia dengan teori job order costing. Teknik pengempulan data dilakukan dengan metode kepustakaan dan metode lapangan. Teknik analisis menggunakan teknik komparatif, yaitu membandingkan antara pembebanan biaya produksi menurut UD Giri Mulia dan perhitungan ulang pembebanan biaya produksi menggunakan metode job order costing, hasil analisis menunjukan perbedaan biaya produksi yang disebakan UD Giri Mulia hanya memperhitungkan direct material, direct labor dan biaya pengiriman, serta tidak memperhitungkan factory overhead. Sehingga harga pokok produksi yang dihitung UD Giri Mulia menjadi tidak akurat. / Cost of goods manufactured (COGM) is an important component that has to be known by management in calculating company’s profit. One method that can be used to calculate the COGM is job order costing method. In job order costing method, the assignment of production costs that arise such as direct materials, direct labors and factory overhead are carried out to each cost object, such as product, batch or job. This study aims to analyze the assignment of production cost in UD Giri Mulia with job order costing method theory. The data collection techniques were carried out by literature method and field method. The analysis technique used a comparative technique, which compare the cost assignment according to UD Giri Mulia and the recalculation of production cost assignment according to job order costing method, the results show differences production costs because UD Giri Mulia only assigned direct materials, direct labors and shipping costs, and did not take into account factory overhead. Therefore, the COGM calculated by UD Giri Mulia is less accurate.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: job order costing, harga pokok produksi, pembebanan biaya, job order costing, cost of goods manufactured, cost assignment
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: 05 Jul 2023 03:17
Last Modified: 05 Jul 2023 03:17
URI: http://eprints.pknstan.ac.id/id/eprint/1755

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