Manfaat Metode Harga Pokok Proses Dalam Menghitung Harga Pokok Produksi (Penelitian pada Beberapa Divisi PT. Korin Hair Indonesia)

Hedyany, Clara Putri (0651408) (2010) Manfaat Metode Harga Pokok Proses Dalam Menghitung Harga Pokok Produksi (Penelitian pada Beberapa Divisi PT. Korin Hair Indonesia). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Sale price set by a firm depends on the production cost and non-production costs. Production costs consist of raw material costs, direct labor costs, and overhead costs. Non-production costs consist of transportation costs, marketing costs, and cost of sales. The increase in fuel costs lead to an increase in costs of production and product transportation costs. This caused the company to decide the selling price changes. Based on this issue, the authors interested to conduct research on the effects of changes in basic costs of production and transportation costs to determine selling price in the „CV Obor Super‟. The company uses traditional methods to determine the cost of production. In this thesis, the author uses the Activity-based costing method in determining the production cost and non-production cost. With this method, the company will be more accurate in determining the cost of production. Research methods used in this thesis is a descriptive research method. This research was conducted in depth to the production of raw crackers. Techniques of data collection from this research by way of interviews, direct observation and survey company literature. The results based on price changes in raw material and overhead costs and transportation costs that occurred within 2 months ie March 2008 and July 2008. From the results of the analysis with the ABC method, the owner of the company can determine the amount of selling price increases more carefully.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: production costs, transportation costs, selling prices, activity-based
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 12 Jun 2015 11:01
Last Modified: 12 Jun 2015 11:01
URI: http://repository.maranatha.edu/id/eprint/13127

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