LIMBONG, FITRI ROSALINA (2018) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA HOME INDUSTRY TAHU H. DAYAT SIDOARJO - JAWA TIMUR Tahun Periode 2017. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
The title of this research is the analysis of the calculation of the cost of production using the full costing method of H. Dayat's home industry. problem statement to find out. how do industrial processing systems know to produce products, how do Home industries know that belongs to Mr H.Dayat calculates the cost of production, how is the calculation of cost of production using the full costing method and how the difference in the calculation of cost of production is done by researchers with Home industry know that belongs H.Dayat. background of the problem of Soybean which is the main raw material for making tofu. expected to reduce production costs in anticipation of soybean processed products when the increase in prices of imported soybeans continues to increase. The problem that arises in this study is the report of costs incurred for one month using the calculation of the cost of production. This study aims to find out the data processing system to produce products, to find out the cost of production of tofu made by the tofu home industry of H.Dayat, to determine the cost of production by the full costing method and to find out the difference between the full costing method and the home method industry knows H.Dayat. Methods of interviews, observation and documentation. Data analysis techniques are used with descriptive analysis techniques in a detailed way to describe, and elaborate at length the relationship between research data and research objects to answer the problem statement. Data analysis technique used is descriptive analysis, namely by analyzing by means of detailing, describing and describing and explaining at length the relevance of research data on the state of the object of research (company) based on real factors and situations studied and comparing with price theory production principal with the full Costing method in the from of sentences. The results of the study show that in the calculation that the tofu processing process still uses simple technology. the cost of production for tofu iris is Rp. 52,900,000 for tofu press in the amount of Rp. 16,290,000 and for tofu, Rp.24,135,000. while according to the full costing method the cost of production of tofu iris is Rp.54,383,618, tofu press Rp.17,713,618 and to know the price of Rp.Rp 25,578,618. the difference in cost of production according to the company with the full costing method produces different results. the difference caused by differences in the calculation of the company with the full costing method is Rp. 1,438,618 with a difference in price per unit of Rp.12. while the difference caused by the company is 1,443.61 with a unit price of 357 so that the full costing calculation is considered higher than the calculation of the company. Key words: The Production Process Knows, The Cost Of Production According To The Company, The Cost Of Production According To Full Costing, The Difference In Full Costing With The Company Method.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Proses Produksi Tahu, Harga Pokok Produksi Menurut Perusahaan, Harga Pokok Produksi Menurut Full Costing, Perbedaan Full Costing Dengan Metode Perusahaan |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email Lib.stiemahardhika@gmail.com |
| Date Deposited: | 19 Jun 2019 03:42 |
| Last Modified: | 07 Dec 2020 09:43 |
| URI: | http://repository.mahardhika-library.id/id/eprint/488 |
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