Analisis Penerapan Standard Costing Dalam Menilai Kinerja dan Mengukur Efisiensi Biaya Pada UMKM Kampung Coklat

Hidayatudiniyah, Siti Aslamah (2022) Analisis Penerapan Standard Costing Dalam Menilai Kinerja dan Mengukur Efisiensi Biaya Pada UMKM Kampung Coklat. KTTA thesis, Politeknik Keuangan Negara STAN.

[img] Text (Cover)
01. Cover_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (94kB)
[img] Text (Abstrak)
02. Abstrak_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (43kB)
[img] Text (Daftar Isi)
03. Daftar Isi_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (175kB)
[img] Text (Bab I)
05. Bab I_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (141kB)
[img] Text (Bab II)
06. Bab II_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (250kB)
[img] Text (Bab III)
07. Bab III_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (592kB)
[img] Text (Bab IV)
08. Bab IV_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (66kB)
[img] Text (Daftar Pustaka)
09. Daftar Pustaka_Siti Aslamah Hidayatudiniyah_1302191530.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (117kB)

Abstract

Biaya standar merupakan dasar untuk menetapkan anggaran secara komprehensif, menentukan harga produk dan mencerminkan nilai yang sebenarnya, sehingga menjadi dasar bagi perusahaan untuk membuat keputusan bisnis. UMKM Kampung Coklat mulai menerapkan biaya standar ketika terjadi pandemi Covid-19. UMKM menyadari bahwa pada saat itu, tingkat produksi dan tingkat penjualan produk mengalami penurunan yang signifikan akibat berkurangnya pengunjung destinasi wisata Kampung Coklat. Biaya standar digunakan sebagai acuan dalam menentukan besarnya input dan output dalam setiap proses produksi olahan coklat candy. Biaya standar juga digunakan dalam menentukan estimasi laba kotor setiap periodenya. Akan tetapi, perhitungan laba kotor menurut standar UMKM Kampung Coklat hanya berdasarkan biaya bahan baku standar dan biaya FOH variabel standar. Penelitian ini dilakukan berdasarkan data pada periode bulan Desember 2021 yang bertujuan untuk menilai kinerja dan mengukur efisiensi biaya untuk setiap komponen biaya produksi. Biaya standar yang telah ditetapkan di awal, kemudian ditandingkan dengan biaya produksi aktual untuk menganalis besarnya varians. Besarnya varians ini mengindikasikan UMKM Kampung Coklat untuk melakukan pembaruan pada standar biayanya. Selain itu, UMKM Kampung Coklat diharapkan untuk memperhitungan seluruh biaya produksi yang dikeluarkan agar estimasi laba kotor menjadi lebih akurat. / Standard costs are the basis for setting a comprehensive budget, determining product prices and reflecting the true value for companies to make business decisions. UMKM Kampung Coklat began to apply standard cost during the Covid-19 pandemic. UMKM Kampung Coklat realized that at that time, the level of production and the level of product sales had decreased significantly due to the reduced number of visitors to the Kampung Coklat tourist destination. Standard costs are used as a reference in determining the amount of input and output in each production process of processed chocolate candy. Standard costs are also used in determining the estimated gross profit for each period. However, the calculation of gross profit according to the standard of UMKM Kampung Coklat is only based on standard direct material costs and standard variable FOH costs. This research was conducted based on data for the period December 2021 which aims to assess performance and measure cost efficiency for each component of production costs. The standard costs that have been set at the beginning are then compared with the actual production costs in the current period to analyze the amount of variance. The magnitude of this variance indicates that UMKM Kampung Coklat need to update their cost standards. In addition, UMKM Kampung Coklat are expected to calculate all production costs incurred so that the estimated gross profit becomes more accurate

Item Type: Thesis (KTTA)
Uncontrolled Keywords: standard cost, actual cost, variance, cost efficiency, gross profit, biaya standar, biaya aktual, varians, efisiensi biaya, laba kotor.
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: 14 Sep 2023 02:54
Last Modified: 14 Sep 2023 02:54
URI: http://eprints.pknstan.ac.id/id/eprint/2033

Actions (login required)

View Item View Item