ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING DAN COST PLUS PRICING PADA UD.XYZ

USMAN, MUHAMAD (2020) ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING DAN COST PLUS PRICING PADA UD.XYZ. S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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1. HALAMAN JUDUL.pdf

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2. LEMBAR PERNYATAAN.pdf

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3. LEMBAR PENGESAHAN.pdf

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4. ABSTRAK.pdf

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5. KATA PENGANTAR.pdf

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6. DAFTAR ISI.pdf

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7. DAFTAR TABEL.pdf

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8. DAFTAR GAMBAR.pdf

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9. DAFTAR RUMUS.pdf

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10. BAB I.pdf
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11. BAB II.pdf
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16. DAFTAR PUSTAKA.pdf
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Abstract

ABSTRAK Biaya produksi harus dicatat dengan baik dan dihitung dengan benar sehingga dapat menghasilkan harga pokok produksi yang tepat. UD.XYZ belum memperhitung biaya produksi dengan baik sehingga keuntungan yg diperoleh tidak kompetitif. Sehingga dibutuhkan perhitungan biaya produksi per produk yang akurat. Tujuan penelitian menghitung harga pokok produksi menggunakan metode full costing dan menentukan harga jual menggunakan metode cost plus pricing pada UD.XYZ. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil penelitian di UD.XYZ menunjukan harga pokok produksi menggunakan metode full costing abon sapi pedo 100 gram sebesar Rp. 2.812/pcs dan abon sapi SRsuper A3 1 kilogram sebesar Rp. 59.769/pcs. Perhitungan harga jual menggunakan metode cost plus pricing dengan persentase laba sebesar 20%, abon sapi pedo 100 gram menghasilkan harga Rp. 3.400/pcs dan abon sapi SRsuper 1 kilogram sebesar Rp. 71.800/pcs. harga jual yang ditetapkan oleh perusahaan terdapat selesih sebesar Rp. 200/pcs pada abon sapi pedo 100 gram lebih tinggi harga jual perusahaan, dan selisih sebesar Rp. 11.800/pcs pada abon sapi SRsuper A3 1 kilogram lebih tinggi harga jual menggunakan metode cost plus pricing. Harga jual yang dihitung menggunakan metode cost plus pricing mendapatkan hasil yang kompetitif dan dapat bersaing dengan produk sejenis dan ukuran yang sama. Kata Kunci : Harga Pokok Produksi, Full Costing, Cost plus pricing,Harga Jual ABSTRACT Production costs should be well recorded and calculated properly so that it can produce the right cost of production. Ud. XYZ hasn't calculated the production cost so well that the profit earned is not competitive. So it takes production cost calculation per product accurately. The research aims to calculate the price of production using the full costing method and determine the selling price using the cost plus pricing method of UD. XYZ. The methods used in this study are quantitative descriptive. Research results in UD. XYZ shows the cost of production using the method full costing abon shredded cow 100 gram of Rp. 2.812/PCs and shredded cow SRsuper A3 1 kilograms of Rp. 59.769/PCs. Calculation of the sale price using the cost plus pricing method with a percentage profit of 20%, shredded cow pedo 100 grams generate the price of Rp. 3.400/PCs and shredded cow SRsuper 1 kilograms of Rp. 71.800/PCs. The selling price set by the company there is the completion of RP. 200/PCs on shredded cow pedo 100 grams higher the selling price of the company, and the difference of Rp. 11.800/PCs on shredded cow SRsuper A3 1 kilograms higher selling price using Cost Plus pricing method. The sales price calculated using the cost plus pricing method gets competitive results and can compete with similar products and the same size. Keywords : price of production, Full Costing, Cost plus pricing, selling price

Item Type: Thesis (S1-Sarjana)
Call Number CD: FT/IND 19 001
NIM: 41614210025
Uncontrolled Keywords: Harga Pokok Produksi, Full Costing, Cost plus pricing,Harga Jual
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Teknik > Teknik Industri
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 02 Oct 2020 03:51
Last Modified: 02 Oct 2020 03:51
URI: http://repository.mercubuana.ac.id/id/eprint/57430

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