Tinjauan atas Penggunaan Metode Full Costing dalam Perhitungan Harga Pokok Produksi UMKM Degan Variasi

HAIDAR, FARIS (2022) Tinjauan atas Penggunaan Metode Full Costing dalam Perhitungan Harga Pokok Produksi UMKM Degan Variasi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dan menghitung harga pokok produksi setiap produk yang dijual UMKM dengan menggunakan salah satu metode akuntansi biaya berupa full costing. Harga pokok produksi tersusun atas beberapa kategori biaya, seperti biaya bahan baku langsung (direct material), biaya tenaga kerja langsung (direct labor), dan biaya overhead (factory overhead). Perhitungan harga pokok produksi dapat digunakan untuk mengetahui berapa biaya yang telah dikeluarkan untuk membuat suatu produk, sehingga dapat berpengaruh pada harga jual produk yang telah ditetapkan. Metode penelitian yang digunakan adalah metode kualitatif dengan objek UMKM Degan Variasi. Hasil penelitian menunjukkan bahwa ada perbedaan antara perhitungan harga pokok produksi menurut pemilik UMKM Degan Variasi dengan menurut metode full costing. Perbedaan ini akan berpengaruh pada seberapa besar nilai keuntungan yang didapatkan, sehingga pemilik UMKM Degan Variasi dapat mengevaluasi lagi harga jual setiap produk-produk yang dijualnya. / The point of this study is to determine and calculate the cost of production of each product sold by MSME using one of the cost accounting methods namely full costing. The cost of production is composed by several cost categories, such as direct material costs, direct labor costs, and factory overhead costs. The calculation of the cost of production can be used to find out how much it costs to make a product, so that it can affect the selling price of the product that has been set. The research method used is a qualitative method with the object of MSME Degan Variasi. The results of the study indicate that there is a difference between the calculation of the cost of production according to the owners of MSME Degan Variasi and according to the full costing method. This difference will affect how much profit is obtained, so that owner of MSME Degan Variasi can re-evaluate the selling price of each product she sells.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: akuntansi biaya, harga pokok produksi, metode biaya penyerapan penuh, harga jual, cost accounting, cost of production, full costing method, selling price.
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: 03 Oct 2023 08:33
Last Modified: 03 Oct 2023 08:33
URI: http://eprints.pknstan.ac.id/id/eprint/2069

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