Kajian Teknologi Proses dan Penentuan Beban Berbasis Aktivitas dalam Menghitung HPP Stoneware Komposisi XID dan Implikasinya terhadap Penentuan Harga Jual serta Pengakuan Nilai Persediaan pada UPT PSTKP Bali BPPT  

Oleh:

Normal, I Nyoman

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Metris: Jurnal Mesin, Elektro, Industri dan Sains vol. 11 no. 01 (Mar. 2010), page 13-24.
Topik: Activity Based Costing; Cost of Good Manufactured; Stoneware with XID Composition; Cost Pirce; Inventory Value
Fulltext: 2.Nyoman Normal (UPT PSTKP Bali) pg 13 - 24_ros.pdf (159.08KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM42.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Activity Based Costing (ABC) is method that used to determine product cost which shew to report financial information accurately for management interest, by measure consumption of resources accurately into each activities that used for products. The aims of this research relate to Stoneware with XID Composition (Lombok White Blend 60%: Kalimantan Blend 20%: RRC Feldspar 15%: Lodoyo Feldspar 5%) were : to calculate cost of good manufactured; to determine cost price; and to recognized ending inventory that reported on balance sheet. The research results showed that : (1) Cost of good manufactured Stoneware with XID Composition according to UPT PSTKP Bali was Rp 2.601,88 each unit, followed by raw materal cort Rp 1.182,67, direct labour cost Rp 591,34, variable overhead cost Rp 473,07, and fixed overhead cost Rp 354,80, but according to Activity Based Costing (ABC) systemswas Rp 1.669,25 each unit, that followed by raw materal cost Rp 1.182,67, direct labour cost Rp 192,75, variable overhead cost Rp 170,32, and fixed overhead cost Rp 123,51; (2) Cost Price Stoneware with XID Composition according to UPT PSTKP Bali was Rp 3.122,25 each unit. That price formed by cost of goof manufactured Rp 2.601,77, marketing expense Rp 130,09, administration and general expense Rp 130,09, and expected margin Rp 260,19, but acording to full cost pricing method, cost price Stoneware with XID Composition was Rp 2.003,10 each unit. That price formed by cost of good manufactured Rp 1.669,25, marketing expense Rp 83,46, administration and general expense Rp 83,46, and expected margin Rp 166,93; and (3) Ending inventory Stoneware with XID Composition according to UPT PSTKP Bali was Rp 1.300.940,00, but according to Financial Accounting Standard ending inventory higher Rp 466.315,00. Financial statement reported by UPT PSTKP Bali was overstated.

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