ARDHIANSYAH, AVIEF (2020) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA ROTI SPIKU “HARUM BUNGA MELATI” SURABAYA. Other thesis, UPN Veteran JATIM.
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Abstract
The formulation of the problem in the study is How is the determination of the cost of goods manufactured in Roti Spiku "HARUM BUNGA MELATI" Surabaya ?, How big is the difference in the cost of production that the company sets with the cost of production that should be? and How does the difference in cost of goods manufactured affect the selling price and gross profit? The purpose of this study is to determine the determination of the cost of goods manufactured in Roti Spiku "HARUM BUNGA MELATI" Surabaya, To find out how much difference in the cost of production set by the company with the cost of production should be, and to determine the effect of differences in cost of production on the selling price and Gross profit. The benefits of this research are expected to provide benefits for all parties, including for the writer, for Roti Spiku "HARUM BUNGA MELATI" Surabaya and for the alma mater. This type of research is a descriptive study. The data used are primary data. Data collection methods namely by interview methods observation and documentation Data analysis and analysis techniques used are comparative qualitative and quantitative analysis The results of the research show that the determination of the cost of production that should be according to general standards is to calculate the elements of the cost of production including the cost of raw materials of Rp. . 3,117,700, supporting material costs Rp. 211,500, direct labor costs Rp. 4,480,000, and factory overhead costs are Rp. 1,047,000 The total production cost for 160 pieces of bread is Rp.10,304,200 or Rp. 57,351 / unit of bread The difference in cost of production according to the company with the general standard for the production of 160 pieces of bread spiku is the cost of production according to the company of Rp. 56,901 / unit while the cost of production according to the results of the analysis of Rp. 57,351 / unit. Then the difference in cost of production according to the company with the results of the analysis is Rp. 1.07 / unit. The effect of the difference in cost of production on the selling price and gross profit is the selling price, if the company wants to get a margin of 15%, the selling price according to the company is 115% x HPP / unit = 115% x Rp 56,901 / unit = 65,436.15 / unit and the selling price according to the analysis = 115% x LIPP / unit = 115% x Rp. 57,351 = Rp. 65,953.65. So that the expected gross profit of Rp. 1,136,584 belurn achieved, For the cost of water and electricity according to the analysis the entrepreneur has not sorted for business needs and needs for households and for assets according to the analysis of the owner has not reassessed his assets. Keywords: Cost of Production, Classification
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5686.C8 Cost Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 04 Feb 2021 07:44 | ||||||||
| Last Modified: | 04 Feb 2021 07:44 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/919 |
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