EVALUASI PENENTUAN HARGA POKOK PRODUKSI ROKOK FILTER DENGAN METODE HARGA POKOK PROSES PADA PT TRI CAKRAWALA ADIGUNA KARANGANYAR

Kusumaninghayu, Septian Jati (2010) EVALUASI PENENTUAN HARGA POKOK PRODUKSI ROKOK FILTER DENGAN METODE HARGA POKOK PROSES PADA PT TRI CAKRAWALA ADIGUNA KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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    Abstract

    EVALUASI PENENTUAN HARGA POKOK PRODUKSI ROKOK FILTER DENGAN METODE HARGA POKOK PROSES PADA PT TRI CAKRAWALA ADIGUNA KARANGANYAR SEPTIAN JATI KUSUMANINGHAYU F3307104 PT Tri Cakrawala Adiguna is a manufacture company which runs its bussiness in cigarette industry. The products are SKT (Sigaret Kretek Tangan) and SKM (Sigaret Kretek Mesin) or filter cigarette. The products of SKT include Puncak Kretek and Puncak Cerutu Style Long Size, while the products of SKM include Lodjie Mild, Era Mild, True Mild and LD Mild. PT Tri Cakrawala Adiguna runs the production process continuously so that the company uses process cost method to collect the cost of goods manufactured. In process cost method, the production cost collected for every process will last for certain period. This cost of goods manufactured will later become the rate of selling cost, that is why the calculation of the cost of goods manufactured must be done carefully, precisely, specifically and sistematically in clarifying the element cost of production. The objective of this research is to evaluate the formulation of the cost of manufactured in PT Tri Cakrawala Adiguna. The evaluation process, the writer compares the calculation of the cost of goods manufactured by PT Tri Cakrawala Adiguna with the writer’s calculation based on the theory of the process cost method. The evaluation result shows that the production cost clarification and the cost of goods manufactured calculation by PT Tri Cakrawala Adiguna do not suit the theory. The company has not divided the cost of direct labour with the cost of indirect labour which should be included in the cost of factory overhead. The Company has not included the cost elements which should be calculated and included in the cost of factory overhead. The evaluation result gained in this result leads the idea to recommend PT Tri Cakrawala Adiguna to collect and calculate the cost of direct labour and the cost of factory overhead precisely, so that the cost of goods manufactured will be more accurate. Keywords: process cost method, cost of goods manufactured, cost of direct labour, cost of factory overhead.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: BP Mahardika
    Date Deposited: 21 Jul 2013 21:04
    Last Modified: 21 Jul 2013 21:04
    URI: http://eprints.uns.ac.id/id/eprint/7670

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