Analisis Perhitungan Harga Pokok Produksi pada Herman Bakery

FAHRUNNISA, FAHRUNNISA (2022) Analisis Perhitungan Harga Pokok Produksi pada Herman Bakery. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perhitungan harga pokok produksi memiliki peranan yang sangat penting dalam menentukan kelancaran usaha ke depan, hal ini dikarenakan perhitungan harga pokok produksi akan mempengaruhi laba yang diakui atau diperoleh dari usaha tersebut. Permasalahan yang sering terjadi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia yaitu banyak dari UMKM tersebut dalam melakukan perhitungan harga pokok produksi masih belum tepat dalam mengalokasikan biaya atau bahkan masih terdapat biaya yang tidak ikut diperhitungkan. Seperti yang akan dibahas pada penelitian ini bahwa pada UMKM yang akan diteliti penulis yaitu UMKM Herman Bakery dalam melakukan perhitungan harga pokok produksi masih terdapat biaya yang tidak ikut diperhitungkan, biaya tersebut adalah biaya penyusutan aset tetap. Dalam metode full costing, biaya ini termasuk dalam salah satu unsur biaya produksi tepatnya biaya overhead pabrik, sehingga biaya ini harus ikut diperhitungkan saat melakukan perhitungan harga pokok produksi. Dikarenakan UMKM Herman Bakery tidak ikut memperhitungkan biaya tersebut pada saat melakukan perhitungan harga pokok produksi, maka perhitungan harga pokok produksi oleh UMKM Herman Bakery menjadi kurang akurat yang mengakibatkan laba yang diakui atau diperoleh UMKM ini menjadi lebih besar jika dibandingkan dengan laba yang seharusnya diakui atau diperoleh UMKM ini. / The calculation of the cost of production has a very important role in determining the smooth running of the business going forward, this is because the calculation of the cost of production will affect the profit recognized or obtained from the business. The problem that often occurs in Micro, Small and Medium Enterprises (MSMEs) in Indonesia is that many of these MSMEs in calculating the cost of production are still not right in allocating costs or even there are costs that are not taken into account. As will be discussed in this study, the MSME that will be studied by the author, namely MSME Herman Bakery, in calculating the cost of production, there are still costs that are not taken into account, these costs are fixed asset depreciation costs. In the full costing method, this cost is included in one of the elements of production costs, precisely factory overhead costs, so this cost must be taken into account when calculating the cost of production. Because MSME Herman Bakery does not take into account these costs when calculating the cost of production, the calculation of the cost of production by MSME Herman Bakery is less accurate which results in the profit recognized or earned by MSMEs being greater than the profit that should be recognized or earned. this MSME.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: UMKM, Harga Pokok Produksi, Metode Full Costing, Laba, MSMEs, Cost of Production, Full Costing Method, Profit.
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 Sep 2023 01:50
Last Modified: 12 Sep 2023 01:50
URI: http://eprints.pknstan.ac.id/id/eprint/1983

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