Tinjauan atas Perhitungan Harga Pokok Produksi Bata Merah pada CV Kamindo Hikari

B. R, W. Aptafaiqna (2022) Tinjauan atas Perhitungan Harga Pokok Produksi Bata Merah pada CV Kamindo Hikari. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk meninjau kembali penetapan harga pokok produksi yang dilakukan oleh CV Kamindo Hikari dengan membandingkan pada teori akuntansi biaya berdasarkan metode process costing. Penetapan harga pokok produksi yang tepat dapat memengaruhi alokasi pembiayaan, pendapatan serta keputusan pihak manajemen. Metode yang dilakukan dalam penelitian ini ialah observasi atau kunjungan secara langsung, wawancara dengan pemilik usaha, dan studi pustaka. Hasil penelitian menunjukkan adanya perbedaan antara perhitungan yang dilakukan oleh CV Kamindo Hikari dengan metode process costing dengan perhitungan yang dilakukan oleh perusahaan lebih rendah dan mendapatkan laba lebih tinggi. Hal ini muncul akibat masih terdapat kesalahan perhitungan penetapan harga pokok yang dilakukan oleh perusahaan dalam melakukan klasifikasi biaya. Selain itu, ditemukan biaya-biaya yang tidak relevan secara teori dengan kejadian aktual dikarenakan terdapat pembebanan biaya yang tidak dibebankan akibat adanya proses negoisasi sehingga menimbulkan adanya perbedaan perhitungan. Berdasarkan hal tersebut, perusahaan dapat mengetahui dan mempelajari penetapan harga pokok dengan baik sehingga mampu memaksimalkan operasional perusahaan./ This study aims to review the determination of the cost of goods manufactured by CV Kamindo Hikari by comparing the theory of cost accounting based on the process costing method. Determination of the right cost of production can affect the allocation of financing, revenue and management decisions. The method used in this research is direct observation or visits, interviews with business owners, and literature studies. The results showed that there was a difference between the calculations made by CV Kamindo Hikari and the process costing method with the calculations made by the company being lower and earning higher profits. This arises because there are still errors in the calculation of the cost of goods sold by the company in classifying costs. In addition, it was found that costs were not theoretically relevant to actual events because there were costs that were not charged due to the negotiation process, resulting in differences in calculations. Based on this, the company can know and study the determination of the cost of goods well so as to maximize the company's operations.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Cost of Production, Process Costing, CV Kamido Hikari, Harga Pokok Produksi, Process Costing, CV Kamindo Hikari
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: 28 Aug 2023 02:45
Last Modified: 28 Aug 2023 02:45
URI: http://eprints.pknstan.ac.id/id/eprint/1929

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