Penulis Utama : Fitria Anggrahini
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Evaluasi ketepatan pembebanan biaya overhead pabrik dalam penentuan harga pokok produksi dengan metode job order costing (studi kasus pada CV. Mugiharjo)
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2007
Kolasi : xii, 65 hal.
Sumber : UNS-Fak. Ekonomi Diploma III Akuntansi NIM.F3304167
Subyek : HARGA POKOK PRODUKSI
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : ABSTRAK Mugiharjo is a kind of manufacture factory which is run o n the furniture industry. CV. Mugiharjo itself o nly produces their product based o n the customer order. They determine the cost of production by using job order costing method. The factory that uses this kind of method, the cost of production is fixed when the factory accepts the order o nly. The cost of production is a base in fixing sold cost that have to be informed to the customer. This research is intended to evaluate how the cost of charge of factory overhead and to determine the cost of production which is done by CV. Mugiharjo. It is done by comparing the cost charge of factory overhead at CV. Mugiharjo and the researcher herself. The researcher did the research based o n the new calculation of cost accounting reference. To fulfill the purpose, the researcher takes the sample of factory overhead applied cost and cost of production calculation for certain product such as Nicole cupboard and Dining curve leg oscar. The data is taken from the period of April 2007. Based o n the analysis of data, it is known that CV. Mugiharjo applies the factory overhead cost in every products namely subsidiary material, accessories material and packing material. Thus case causes the applying factory overhead cost is too minim. The method is improper because it is known that they have to use predetermined rates. The result of the research is the basic recommendation for CV. Mugiharjo related to the factory overhead applied cost. It is recommended that CV. Mugiharjo not o nly apply the factory overhead cost such as subsidiary material, accessories material and packing material but also another factory overhead cost such as indirect labor, electric cost, city water cost, telephone, insurance, tax, reparation and maintenance. Besides, CV. Mugiharhjo should fix the rate which is predetermined in factory overhead applied cost
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File Jurnal : -
Status : Public
Pembimbing : 1. M. Syafiqurrahman, SE.,Ak
Catatan Umum : 665/2007
Fakultas : Fak. Ekonomi dan Bisnis