EVALUASI PENGHITUNGAN HARGA POKOK PRODUKSI PLASTIK LEMBARAN PADA PT. SOLO MURNIAGUNG INDUSTRI DENGAN METODE HARGA POKOK PESANAN
Oleh :
Eni Prasetyaningsih
ABSTRAK

The problems that will be discussed by the writer in this research is to evaluate the production basic cost calculation using order basic cost method that is so far applied to PT. Solo Murniagung Industri. This research has done by compare the production basic cost calculation PT. Solo Murniagung Industri with the calculation by the writer. Concerning such problem, the following problems are formulated:

1. Has the calculation and allocation of direct labor cost been conducted properly in the company?

2. Has the imposition component of factory overhead been conducted appropriately in the company?

The result of analysis shows that the calculation and allocation of direct labor cost has not been conducted properly by the company. In addition, factory overhead component allocation has not also been conducted appropriately.

From those evidences it can be concluded that the calculation of product basic cost based o n order basic cost conducted by company has not been reasonable.

Based o n such findings, the following suggestions are posed:

1. In calculating the direct labor cost, the company is recommended to use work hour unit and or work day from the production employees. Besides, the direct labor cost allocation should be calculated from the production employees’ wage, since theoretically the direct labor cost consists of production employees’ wage, namely the employees engaging directly in production process.

2. Component of BOP calculation should consist of overall indirect production cost. The machine engineer salary should be included in the component of BOP calculation but not in the indirect labor salary cost.

3. The determination of BOP tariff should follow the theory existing in cost accounting discipline. In this case, the basic utilization in determining BOP tariff is determined in advance.

The company should make the basic cost card for each order coming from the customers, because it will facilitate the recognition of production cost size spent for particular order type wit certain specification.
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