Analisis Harga Pokok Produksi Prototipe Buah Kelapa Besar Putih dengan Sistem Pembebanan Berbasis Aktivitas dan Efeknya terhadap Harga Jual dan Persediaan  

Oleh:

Normal, I Nyoman ; Selamet, I Ketut

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Metris: Jurnal Mesin, Elektro, Industri dan Sains vol. 11 no. 2 (Sep. 2010), page 103-112.
Topik: Cost of Good Manufactured; Big Coconut Fruit Prototype Which White Colour; Cost Pirce; Ending Inventory
Fulltext: 6. Nyoman Normal Klp Bsr Putih-ABC pg 103 - 112 (10 hal).pdf (101.21KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM42 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The aims of this research that relate for big coconut fruit prototype which white colour were: (1) To calculate cost of good manufactured; (2) To determine cost price; and (3) To recognized ending inventory. The research results shew that: (1) Cost of good manufactured Big coconut fruit prototype which white colour according to UPT PSTKP Bali was Rp 32.753,28 each unit, that followed by raw maternal cost Rp 12.282,48, direct labour cost Rp 8.188,32, and overhead cost Rp 4.094,16, but according to Activity Based Costing (ABC) systems was Rp 34.590,80 each unit, that followed Unit-Level Activity Cost Rp 22.327,64, Batch-related Activity Cost Rp 3.997,77, Product-sustaining Activity Cost Rp 7.281,73, dan Facility-sustaining Activity Cost Rp 983, 66; (2) Cost price according to UPT PSTKP Bali was Rp 42.579,26 each unit, that price formed by cost of good manufactured Rp 32.753,28 expected profit margin Rp 6.550,66, and operation expense Rp 3.275,33, but according to full cost pricing method, cost price was Rp 44.968,04 each unit, that price formed by cost of good manufactured Rp 34.590,80, expected profit margin Rp 6.918,16, and operating expense Rp 3.459,08; and (3) Ending inventory of Big coconut fruit prototype which white colour according to UPT PSTKP Bali was Rp 1.637.664,00, but according to Financial Accounting Standard ending inventory was Rp 1.729.540,00. UPT PSTKP Bali recognized and reported ending inventory smaller Rp 91.876. Financial statement reported by UPT PSTKP Bali was understated.

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