Analisis Perhitungan Harga Pokok Produksi pada UMKM Harvest Indopillow

HABSYIAH, INTAN RADHA (2022) Analisis Perhitungan Harga Pokok Produksi pada UMKM Harvest Indopillow. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Kegiatan usaha memiliki tujuan utama untuk memperoleh laba. Agar memperoleh laba yang optimal suatu usaha harus dapat menentukan harga pokok produksi dengan tepat dan akurat. Tujuan penelitian ini adalah untuk mengetahui dan menerapkan harga pokok produksi berdasarakan metode akuntansi biaya terhadap harga jual pada UMKM Harvest Indopillow. Komponen penyusun harga pokok produksi terdiri dari tiga jenis biaya yaitu biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead. Metode perhitungan harga pokok produksi yang digunakan dalam penelitian ini yaitu metode absorption costing dan metode marginal costing. Perbedaan kedua metode tersebut berada pada perlakuan biaya overhead tetap. Dalam metode absorption costing biaya overhead tetap diakui sebagai salah satu komponen biaya penyusun harga pokok produksi. Sedangkan pada metode marginal costing biaya overhead tetap diakui sebagai beban pada saat terjadinya biaya tersebut dan ditandingkan dengan pendapatan dalam laporan laba rugi. Hasil penelitian ini menunjukkan bahwa harga pokok produksi yang ditetapkan UMKM Harvest Indopillow lebih tinggi daripada harga pokok produksi yang dihitung dengan kedua metode tersebut. Secara keseluruhan, harga jual yang ditetapkan UMKM Harvest Indopillow berada diatas harga pokok produksi. Kata kunci: Harga pokok produksi, biaya, metode absorption costing, metode marginal costing Abstract Business activities have the main goal to gain profits. In order to gain optimal profits, a business must be able to determine the cost of goods manufactured correctly and accurately. The goal of this research is figure out and apply the value of cost of goods manufactured to the selling price determined at MSME (Micro, Small, and Medium Enterprises) Harvest Indopillow. The components cost of goods manufactured consist of three types of costs, namely direct material costs, direct labor costs, and overhead costs. The method of calculating the cost of goods manufactured used in this research is absorption costing method and marginal costing method. The difference between the two methods is in the treatment of fixed overhead costs. In the absorption costing method, fixed overhead costs are recognized as one of the components of the cost of making the cost of goods manufactured. Meanwhile, in the marginal costing method, fixed overhead costs are not recognized as an expense when these costs are incurred and compared with income in the income statement. The results of this study indicate that the cost of goods manufactured calculated by MSME Harvest Indopillow is higher than the cost of goods manufactured calculated by the two methods. Overall, the selling price determined by MSME Harvest Indopillow is above the cost of goods manufactured. Keywords: cost of goods manufactured, cost, absorption costing method, marginal costing method."

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