PERHITUNGAN HARGA POKOK PRODUK GUARDRAIL PADA PT. CIPTA MARGA ABADI SIDOARJO

ADAWIYAH, ROBIATUL (2019) PERHITUNGAN HARGA POKOK PRODUK GUARDRAIL PADA PT. CIPTA MARGA ABADI SIDOARJO. Diploma thesis, STIE MAHARDHIKA.

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Abstract

This study aims to determine the cost components used in determining the cost of production and how to calculate the cost of Guardrail products at PT. Cipta Marga Abadi Sidoarjo. This study uses a type of qualitative description research that compares the theory with the actual results in the company. Using secondary data production reports company PT. Cipta Marga Abadi. The results showed that the cost components that could form the cost of production included Guardrail's raw material costs, direct labor costs, factory overhead costs which included the cost of auxiliary materials, electricity costs, telephone and speedy costs, engine maintenance costs, pelatan depreciation and machine costs , building maintenance costs, building depreciation costs and administrative and general costs. In determining the amount of Guardrail's cost of production, the company still uses the old or traditional methods agreed upon by company management regardless of the proportion of each overhead, administrative and general costs, so that there are the difference between the size of the cost of production calculated by the company today and the job order costing method, using the company method obtained the cost of production of Rp. 518,091,744, - while using the Job order costing method, the production cost of Rp. 701,073,038, - resulting in a difference of Rp. 182,981,294, -. This can happen because the company does not calculate the company has not yet calculated the factory overhead costs in detail and also has not done the calculation of the cost of supporting materials in detail.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Cost, Cost of Production
Subjects:	Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited:	03 Mar 2020 04:59
Last Modified:	04 Apr 2022 09:00
URI:	http://repository.stiemahardhika.ac.id/id/eprint/1421

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