PENERAPAN METODE VARIABEL COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUKSI PADA PT. JATI MESEM

Dina Retno Puspito Dewi

Abstract


This Research represent type research of case study at cigarette company of Jati Mesem Unlucky with title " Applying Of Method Variable of Costing As Alternative To Determine Cost Of Goods Manufactured At PT. Jati Mesem Malang".
Target of this research is to give picture concerning fundamental price pixing of production in assisting company to reach its target that is maximal profit, and explain that with applying of variable method of costing company earn plan next year profit.
Analyzer the used is method of least square, that is Y=A+Bx, where this method is used as by winnow of semi expense element of variable become fixed cost and variable cost and variable method of costing for the calculation of its cost of goods manufactured.
Result of from calculation which have been conducted by writer with variable method of costing in calculation of him cost of goods manufactured is Rp 16.498.268.135 and method of full Rp costing 17.083.951.650 from both this method there are difference because at method of full this costing include all variable cost and fixed cost while at method of variable costing only including the expense of having the character of just variable.
Pursuant to conclusion above, writer of implication can that cigarette company of Jati Mesem use variable method of costing as a means of determine its product cost of good sold because can facilitate company in the plan profit. And requirement of information will mount minimum sale of vital importance in order not to generate loss of considerable effort because the information can assist management side in solving problem it.

 

Keyword : metode variabel costing; penentuan harga pokok

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-dinaretnop-1240-PENDAHUL-N.pdf


Keywords


metode variabel costing; penentuan harga pokok