Evaluasi penentuan harga pokok produksi dengan metode harga pokok proses berdasarkan full costing pada PT.Nilas Wahana Antika

Penulis Utama : Winda Santia
NIM / NIP :
× ABSTRAK PT. Nilas Wahana Antika is a manufacturing company moved in furniture industry with spesification only in exporting order. In this research, writer discuss about calculation of cost production of Bibliotheque Japon table order, based on full costing. In job order costing method, the determine of cost production is very important because it can be used to determine the selling price while receiving orders. Determine of cost production is not separated with the collection and calculation of production cost. The production cost is costs spent to process raw material to be a product that can be sell. Production cost consist of direct material cost, direct labor cost, and factory overhead costs. In PT. Nilas Wahana Antika, the direct material cost calculation is based on the real raw material used in production process, and direct material price. The direct labor cost is count by multiply the total labor with day on with labor cost tariff per day. For factory overhead cost calculation, PT. Lilas Wahana Antika just put indirect materials costs, and indirect labors costs. Result of this research shows that the factory overhead costs determination of PT. Nilas Wahana Antika is not appropriate, because PT. Nilas Wahana Antika burden factory overhead costs just based on indirect materials costs and indirect labors costs for each order. So, writer set forward suggestion that to determine cost production, especially in factory overhead costing, it hoped that PT. Nilas Wahana Antika should calculate all production costs existed, not only indirect materials costs and indirect labors costs. Writer also suggest to make a Cost Production Card, so the company can see the details of costs of that product. If someday receive same order, the company just need to look that cost production card to determine the cost production.
×
Penulis Utama : Winda Santia
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Evaluasi penentuan harga pokok produksi dengan metode harga pokok proses berdasarkan full costing pada PT.Nilas Wahana Antika
Edisi :
Imprint : Surakarta - F. Ekonomi - 2007
Program Studi : -
Kolasi : xii, 63 hal.
Sumber : UNS-F. Ekonomi Diploma III Jur.Akuntansi-F. 3304194-2006
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Ibu Sri Murni, SE., MSi, Ak
Penguji :
Catatan Umum : 7046/2006
Fakultas : Fak. Ekonomi dan Bisnis
×
File : Harus menjadi member dan login terlebih dahulu untuk bisa download.