Mauliana, Yacob (2008) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI ATAS DASAR VARIABEL COSTING UNTUK PERENCANAAN LABAPADA PERUSAHAAN ROTI UD. RISNA DI SEMARANG. Other thesis, University of Muhammadiyah Malang.
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Analyse to calculation of cost of goods manufactured require to be conducted to the expense accuracy can influence to awareness of presentation of financial statement. Assess supply which too big or undersize will be able to have an in with the level of profit. And if supply value presented without equity hence will affect equity of financial statement as a whole which later will be submitted on the side of outside. Target of this research that is to know applying of variable of costing used for the planning of profit at company and to know difference calculation of costing full with variable of costing. As for usefulness of this research specially to company that is expected can be used as consideration in fundamental price pixing of production. Research conducted by researcher have the character of case study and field (And Field Case of Study). Case study and field related to problem of cost of good sold of production which relate to condition and background in this time from accurate UD.RISNA. Pursuant to result of solution and research which have been conducted hence can be pulled by conclusion that result of fundamental price pixing or calculation of production by using method of variable costing, with amount of cost of goods manufactured equal to Rp. 925.057.846,-. ( 48,75%) As for result of calculation by using method of full costing can know by the level of cost of goods manufactured that is equal to Rp. 1.025.811.068,- ( 54,06%). There by can know by the amount of difference of fundamental price pixing of production by using method of full variable and costing of costing that is equal to Rp. 100.753.222-.(9,82%). Pursuant to result of difference of cost of goods manufactured hence in the year 2005 amount of yielded profit by using method of full costing that is equal to Rp. 758.266.242,- ( 39,96%) while if by using method of variable costing that is equal to Rp. 923.180.001,-. ( 48,66%). Result of analysis of cost volume of profit indicate that margin contribution at Company Of Bread " UD. Risna" Semarang that is equal to Rp. 674.478.841,- ( 35,55%). If Company Of Bread " UD. Risna" Semarang in the year 2007 to reach profit equal to 20% from profit before Iease, hence sale have to reach by company in the year 2007 that is equal to Rp. 8.288.252.923,- ( 73,83%). Some suggestion able to be raised in this research that is expected by company in conducting planning of expected profit hence company analyse of cost of good sold on the basis of variable of costing. Company expected in evaluate in order to attainment of planned profit besides using analysis of cost of good sold on the basis of variable of costing expected also use method of full costing, so that can be used as comparison of obtained profit also can be used as controller so that can create balance between amount of released production cost with level of profit to be obtained.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Anggit Aldila|
|Date Deposited:||18 May 2012 04:06|
|Last Modified:||18 May 2012 04:06|
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