ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL(STUDI KASUS PADA KOPI BUBUK CAP ARABIKA)

YUSTRIYANI, YESSY and DP, Rina Tjandrakirana and Meirawati, Eka (2020) ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL(STUDI KASUS PADA KOPI BUBUK CAP ARABIKA). Undergraduate thesis, Sriwijaya University.

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Abstract

Perhitungan harga pokok produksi merupakan suatu hal penting dalam penentuan harga jual dan penentuan laba yang diharapkan perusahaan. Tujuan penelitian ini adalah untuk menentukan dan membandingkan harga pokok produksi dengan metode full costing dan metode variable costing pada Kopi Bubuk Cap Arabika. Metode analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Hasil penelitian ini menunjukkan terdapat perbedaan perhitungan harga pokok produksi dengan metode full costing dan metode variable costing. Pada metode variable costing, perolehan harga pokok produksi lebih rendah dibandingkan dengan metode full costing. Perbedaan ini terletak pada pembebanan biaya overhead pabrik. Pada metode full costing, biaya overhead pabrik dihitung secara terperinci disbanding metode variable costing. Oleh karena itu, sebaiknya Kopi Bubuk Cap Arabika menggunakan perhitungan harga pokok produksi dengan metode full costing. Calculation of cost of goods manufactured is an important thing in determining the selling price and profit determination that the company expects. The purpose of this study is to determine and compare the cost of goods manufactured in the full Costing method and the Variable costing method of Kopi Bubuk Cap Arabika. The method of analysis used in this research is a qualitative method of analysis. The results of this study showed there are differences in the cost of goods manufactured base with full Costing method and variable costing method. In the variable costing method, the cost of goods manufactured is lower than the full Costing method. This difference lies in the factory overhead costs. In full costing method, the factory overhead costs are more detailed than variable costing method charges in the more detailed full Costing method. Therefore, we recommend Kopi Bubuk Cap Arabika is better to using the cost of goods manufactured with the full costing method.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: harga pokok produksi, full costing, variable costing
Subjects: H Social Sciences > HB Economic Theory > HB221-236 Price
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 7728 not found.
Date Deposited: 02 Sep 2020 01:46
Last Modified: 02 Sep 2020 01:46
URI: http://repository.unsri.ac.id/id/eprint/34272

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