Penyusunan harga pokok produksi pada pabrik tahu “bu gito” pedan dengan metode process costing
Latib Suprihatin - F3306150 - Fak. Ekonomi dan Bisnis
The research was taken place in “Bu Gito” Tofu Factory located in TB Ciro, Keden, Pedan, Klaten, aiming (1) to find out method of collecting the raw material, direct labor, as well as factory overhead costs, (2) to find out method of factory overhead cost imposition in determining the production basic price and (3) to find out the method of calculating the business profit.
The methods employed in this research were direct and indirect interview, and literary study. Furthermore, an evaluation was conducted on the research conducted by comparing the data and the theory.
The result of research shows that “Bu Gito” Tofu Factory had collected and calculated the elements of production cost encompassing the raw material, direct labor, and factory overhead costs in each period. “Bu Gito” Tofu Factory had collected the raw material cost properly by multiplying the amount of material used by the basic price of raw material. “Bu Gito” Tofu Factory had calculated the labor cost properly by multiplying the number of labor by the number of work days and the predefined daily wage tariff.
However, there are still some weaknesses the determination of production basic price in “Bu Gito” Tofu Factory: (1) there is no separation between the production cost and non-production cost, (2) for the factory overhead cost, “Bu Gito” Tofu Factory only calculates the actual cost spent with the cash. This factory does not calculate the building and machine depreciation costs in the factory overhead cost and (3) there is no raw material stock card.
Considering such finding, the writer recommends that “Bu Gito” Tofu Factory should calculate all elements of factory overhead cost in calculating the production basic cost and there should be a separation of production and non production costs.
Keyword : Row material, direct labbour, overhead