GDL

Calculation of Cost of Goods Manufactured as Basis for Determining the Selling Price at Uncal Convection

Tugas Akhir, 005 / 2020 / AKU
Undergraduate Theses from JBPTPPOLBAN / 2022-01-17 10:20:04
Oleh : Dela Azizah - 175111006 (dela.azizah.akun17@polban.ac.id)
Dibuat : 2022-01-17, dengan 4 file

Keyword : Cost of Goods Manufactured, Full Costing, Selling Price
Subjek : Harga Pokok Produksi, Full Costing, Harga Jual

Penelitian ini dilakukan di Konveksi Uncal yang merupakan usaha manufaktur yang bergerak dibidang produksi pakaian yang berlokasi di Sukapada, Cibeunying Kidul, Kota Bandung. Perusahaan tersebut dalam kegiatan produksinya sudah memperhitungkan harga pokok produksi, namun untuk biaya overhead pabriknya masih belum terhitung seluruhnya. Oleh karena itu, dilakukannya penelitian ini untuk mengetahui bagaimana perhitungan harga pokok produksi atas sampel pesanan 95 unit kemeja pria lapangan, menurut perusahaan dengan perhitungan metode full costing. Metode penelitian yang digunakan adalah metode deskriptif analitis, dan teknik pengumpulan data yang digunakan adalah wawancara, dokumentasi, dan observasi. Berdasarkan hasil yang diperoleh, perhitungan harga pokok produksi menurut perusahaan adalah Rp 84.200 /unit dengan harga jualnya Rp 105.300 /unit. Sedangkan perhitungan dengan metode full costing menghasilkan harga pokok produksi sebesar Rp 88.375 /unit dengan harga jual Rp 110.500 /unit. Dari hasil perhitungan keduanya, terjadi peningkatan pada perhitungan metode full costing sebesar 4,71% dari perhitungan menurut perusahaan.

Deskripsi Alternatif :

This research was conducted at the Uncal Convection which is a manufacturing business engaged in the production of clothing, located in Sukapada, Cibeunying Kidul, Bandung City. The company production activities has already calculated the cost of goods manufactured, but the factory overhead costs are still not fully calculated. Therefore, this research was conducted to determine how to calculate the cost of goods manufactured on a sample order of 95 units of field men's shirts, according to the company by calculating the full costing method. The research method used is descriptive analytical method, and data collection techniques used are interviews, documentation, and observation. Based on the results obtained, the calculation of the cost of goods manufactured according to the company is Rp 84,200 /unit with a selling price of Rp 105,300 /unit. Meanwhile, the calculation using the full costing method resulted in the cost of goods manufactured amounting to Rp 88,375 /unit with a selling price of Rp 110,500 /unit. From the results of both calculations, there was an increase in the calculation of the full costing method by 4.71% from the calculation according to the company.

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