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ANALISIS PERHITUNGAN BIAYA PRODUKSI SEBAGAI PENETAPAN HARGA POKOK PRODUKSI PADA PT. SKOTFIRE AND SAFETY TECHNOLOGY

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ABSTRACT AN ANALYSB ON ACCLMULATION PRODUCTION COST IN SETTING PRICE PER UNIT AT PT, SKOTFIRE AND SAFETY TECHNOLOGY JAKARTA By. Randy Teguh Erbandi Papudi Calculation of basic production price constitute a very important aspect, because without the exact and correct of basic production price calculation, a company cannot know for certain the exact price for the product, and a company cannot know the definite profit nor the detriment that the they have. That is why the basic production price is an essential element to each other company in taking over decisions, while the process of basic price can be obtained through the production accumulation that occurs in one certain period. The purpose of this research is to understand the method of production expense calculation in determining the basic production price at PT. Skotfire And Safety Technology Jakarta, concerning 2.000 units of Fire Exinguisher, as well as the analysis of production calculation in pricing the basic product. Then from this research which have been made by writer, it is found that in reckoning the production exp€nse, the company utilize direct raw materials expense, direct labor expense, factory overhead expense. According to the company, the direct raw materials expense is in the amount of Rp. 485.000.000,00,- and the direct labor expense is as big as Rp.47.625.000,00,- as well as the factory overhead expense is in the amount of Rp. 6.781.825,00,' therefore the totality expense is as big as Rp. 539.406.852,00,-. It happens that the basic production price for 2 000 units of Fire Extinguisher which have been calculated by the company is in the amount of Rp. 539.406.852,00,- whereas the price for the Fire Extinguisher per unit is as big as Rp. 270.243,40,-. Those number emerged because the company estimated the damage as big as 4 units in every production 2.000 units of Fire Extinguisher. Based on the result of the analysis that the writer had made, it is known that the company classified the packaging expense into the direct labor expense, while according to writer, the packaging expense is ought to be included in the factory overhead expense of the company.