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ANALISIS PENGAKUMULASIAN BIAYA PRODUKSI SEBAGAI ALAT BANTU MANAJEMEN DALAM PERHITUNGAN HARGA POKOK PENJUALAN PADA PT. VISION EASE ASIA

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ABSTRACT ACCUMULATION PR.ODUCTION COST ANALYSIS AS A TOOL FOR MANAGEMENT IN T-'T CALCUI-ATION OF SALES PRICE IN. VISION EASE ASIA By: Issyella Nanda Koesvarani Putri This study aims to determine how the accumulation of production costs, to know how the pncing of goods sold and to atalyze the accumulation of production costs assist management in determining the cost of goods sold on the PT. Vision Ease Asia Writing this thesis uses descriptive method, the method of research that uses the translation will advance the state of the company based on data and facts. To obtain primary data then conducted interviews and documentation were then processed qualitatively, and then analyzed the data and facs shall thereafter make the necessary conclusions and suggestions for the improvement ofthe company itself Based on the research conducted then known company using the cost accumulation process to determine the cost of goods sold, where the cost of direct materials, direct iabor costs and indirect producf,on costs carefirlly collected and charged to each of the production run. ln producing 96,055 pairs (pairs) AFSV TNTC 65, the cost ofraw material collected was $ 109,888.57, the labor cost is U.S. $ 35,721.80 and indirect production costs is U.S. $ 54,057.58. Cost of goods sold on the company calculated using the method of calculation of the full cosi price or that by accumulating the elements of cost incurred is the cost of direct materials, direct labor costs and indirect production costs both variable and fixed. So the cost of goods sold for 96,055 pairs (pairs) AFSV TNTC 65 was U.S $ 199,795.27 or cos of goods sold per pair it is U.S. $ 2.08. There is a difference in labor costs (direct labor) between the company and according to the author of the analysis. According to the company's labor costs is U. S. $ 35,721.80, while the authols analysis of labor cost is U.S- $ 39,395.91. The difference is due to the company accumulates labor costs simply by using common percentage calculation in the calculation of labor cost of sales. Different labor costs according to the company according to the authors rraLe the pnce of goods sold also be different, which according to the company's cost of sales was U.S $ 199,795.27 or U.S. $ 2.08 per parr of his, according to the author while cost of sales was U'S. $ 203,469.37 or U.S. $ 2.12 per pair them so that there are differences in the higher of U.S. $ 3,674.10 or U.S. $ 0.04 per pair when used according to the analysis of the author.