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ANALISIS PENGAKUMULASIAN BIAYA PRODUKSI SEBAGAI ALAT BANTU MANAJEMEN DALAM MENETAPKAN HARGA POKOK PRODUKSI PADA PT. ALVINY INDONESIA

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ABSTRACT ACCUMULATION ANALYSK OF PR.ODUCTION COSTS AS A MANAGEMENT TOOL SET IN COST OF PRODUCTION IN PT. ALYINY II\DOIYESIA By: Elisebeth Xartini Nsbeban This study aims to determine how the accumulated costs of production, to know how the pricrng of goods production and to analyze production costs accurnulation assist managsment in determining the cost of production at PT. Alviny lndonesia Writing of this research using descriptive metho4 which is the method that uses the translation of research beforelnnd would be a state enterprise under tle existing data and facts. To obtain primary data is carried out interviews and documentation were then analyzed qualitatively, and then analyze the data and facts to further make the necessary conclusions and suggestions for improvement of the company itself Based on the results of research conducG4 it is known the company was using the order cost accumulation method for determining the cost of production. The accrrmulated production costs are: tlrc total cost of raw materials is Rp. 2.841.911,625 that has includes the asumsi loss is 15% of the total costs of raw materials, and inside of overhead costs must include the cost of direct labor which is the amount of Rp. 2.314.312,5. So the total costs of production is Rp. 5.156.224,125. Cost of goods manufactured in the company calculated using the method of calculating the cost of management or that is by accumulating the elements of costs incurred direct costs of raw matffials, direct labor costs, and indirect production costs both variable and fixed. So the cost of production to 3000 pcs Tube 22MM (D-25MM) that consist of L:2I5MM for 500 pcs is Rp. 738.163,875 or production cost per unit is Rp. Rp. 1.476,33 ; L:230MM for 500 pcs is Rp. 780.942,75 or production cost per unit is Rp. 1.561,89 ; andl;475lvlJtll for 2000 pcs is Rp. 3.63'7 .ll7 ,5 or production cost per unit is Rp. 1.818,56.