ANALISIS KALKULASI HARGA POKOK PROSES ( PROCESS COSTING ) PADA PERUSAHAAN KONVEKSI UD. SINAR INDAH MALANG

Farid Syamsurizal

Abstract


This research is a case study in the Convection Industry of UD. Sinar Indah Malang, under the title ?Analisis Kalkulasi Harga Pokok Proses (Process Costing) Pada Perusahaan Konveksi UD. Sinar Indah Malang?.
The purpose of this research is to know this industry calculates the process costing. The analysis equipment that is used by approaching the descriptive quantitative is process costing FIFO method. The calculation of process costing is the system of gathering the product costing, which the cost is gathered for every certain time and used in the industry producing the homogeny product, standardize product, free in specification of customer, and the process of production is continuously. The FIFO method is to produce cost of unit more than accurate, because the cost of unit is based on the product activity, so that the method is more considering to the product condition in the first and last period.
The result of calculation using descriptive quantitative approach of accounting of process costing that is used by the industry is Rp 27.052,- for the t-shirt with ABG model and Rp 29.656,- for the t-shirt with Adult model. In another case, the result of analysis with process costing calculation of FIFO method is Rp 32.457,6 for every model of t-shirt.
The result of process costing calculation on the researcher used to make the cost of product report for taking strategic decision and industrial operational. The process costing with FIFO method has the cost of main product that is more accurate, which is used all element of cost absurd by the product in every department, first and last the supply of work in process, and also damage product.
Based on the result of research, the researcher can implicate that is better for Convection Industry UD. Sinar Indah Malang to good applied the calculation of process costing, and applies it continuously and increases the quality of human resources.

 

Keyword : Analisis Kalkulasi; Process Costing

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/29/jiptummpp-gdl-s1-2004-faridsyams-1441-Pendahul-n.pdf


Keywords


Analisis Kalkulasi; Process Costing