Evaluasi penentuan harga pokok produksi LKS (Lembar Kerja Siswa) dengan metode harga pokok proses pada CV Hasan Pratama

Oleh :
Rika Pamela - F.3306084 - Fak. Ekonomi dan Bisnis

ABSTRAK CV Hasan Pratama is a book printing and publication company. The production process in CV Hasan Pratama is using process costing method, because this company produces many units of a single product for long periods. The data analysis result of this study has been conducted in which showing that the calculation of material cost and direct labor cost had appropriately done by CV Hasan Pratama. The method to calculate material cost is the multiplication of material usage amount and material costing, while for direct labor is using multiplication of employee amount in production division handling production process directly with the amount of working days and also predetermined wage basis by CV Hasan Pratama. The manufacturing overhead cost in this company is less precisely, because of the existed manufacturing overhead cost which are not charge on the product. The result of this study becomes the basis for the writer in providing suggestion for CV Hasan Pratama on the production costing. It would be better if CV Hasan pratama will also considering other manufacturing overhead cost substance which being charge on the product, that is such repairment cost and inventory maintenance, electrical cost, manufacturing building depreciation cost, machinery depreciation cost, equipment depreciation cost, and indirect labor.