Text

ANALISIS METODE PENGAKUMULASIAN BIAYA PRODUKSI DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA PT KAJI MACEINERY INDONESIA

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT PRODUCTION COST ANALYSIS METHOD ACCUMULATION IN DETERMINING THE COST OF PRODUCTION OF PT KAJI MACHINERY INDONESIA by: Elen Syahfitri N Cost of production is an important elernent in the consideration of the company to make a detision. Where the calculation of the cost of production obtained through the accumulation of production that occurred during a specific period. This shrdy discusses the implementation methods of the accumulation of the cost of production, accumulation and analysis methods in determining the cost of the product. The research method used by the author in the preparation of this thesis is a descriptive merhod, ie a method of research which made collecting, presenting and analyzing the data to obtain a true picture of the state of the object. In the data collection techniques melakuakan melalaui fieldwork interviews, and documentary snrdy ofthe company concerned. In this study, the authors analyzed the cost of production of the product Boss Gear ,l4D-85528-00, produced by PT KAJI MACHINERY INDONESIA. According to research company using the cost method process (process costing method). The calculation of the cost of production there is a dif[erence between a company and a writer. Where the company said the cost of production Boss Cear 44D-E5528- 00 of Rp 240.322.66,8 with detailed Rp 67,654,512.00 direct mar€rials, direct labor costs Rp 172,668,154.8 and manufacturing overhead Rp 40,854 .853,36 (17% of the cost of direct materials and direct labor). There are differences in the calculation ofthe cost of production per unit of the company with which the author analyzes of Rp 742,88. This is because the company does not perform a search direcfly on factory overhead costs.