ANALISIS KALKULASI HARGA POKOK PROSES PADA PERUSAHAAN GARMENT CV.DWI PUTRA BHAKTI

Nugroho, Frano Ari (2007) ANALISIS KALKULASI HARGA POKOK PROSES PADA PERUSAHAAN GARMENT CV.DWI PUTRA BHAKTI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on Garment Company CV.Dwi Sakti Putra Malang with the title "Calculation of Cost Analysis Process (Process Costing) On Garment Company CV.Dwi Sakti Putra Malang". The purpose of this study was to find out how the Company CV. Dwi Putra Sakti Malang calculates the cost of the process (process costing). The analytical tool used is descriptive quantitative approach, by calculating the cost of the process (process costing) method FIFO.Kalkulasi sisitim cost of the process is the collection cost of the product in which fees are collected for each unit of time and used in companies that produce produkhomogen, product forms are standard, not depending on specifications provided by buyers and production flows are kept menerus.Metode FIFO produce an accurate cost per unit (current), because the cost per unit is based only on the activities of the current period so that this method can be used as a guide led the Company to manage and identify costs in the current period. The result of cost calculation process by the company is Rp 159,400, - for pants products and Rp 105,400 for kemeja.Sedangkan according to the author by the FIFO method was Rp 8107.59, - for all the products (pants and shirt). The result of the price calculation process according to the author can be the basis for the operations of the company's decision penagmbilan. FIFO method of dip [ergunakan produce an accurate cost of goods, has been included in it all cost elements that are used on each one's doing their, beginning and ending inventories of goods in process and product damaged. Based on the above conclusions, the authors advise that the Company should Garments Dwi Putra Sakti Malang implement cost price calculation process (process costing) is correct, apply it on an ongoing basis and improve the quality of existing human resources.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 27 Jun 2012 05:34
Last Modified: 27 Jun 2012 05:34
URI: http://eprints.umm.ac.id/id/eprint/9840

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