Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing (ABC) (Studi Kasus: CV. Supernova Marketindo Perkasa, Di Boyolali)

Dewi, Dumeina Candra and -, Dr. Indah Pratiwi, S.T., M.T. (2018) Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing (ABC) (Studi Kasus: CV. Supernova Marketindo Perkasa, Di Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Cost of production (HPP) is a cost that was sacrificed in the processing of raw materials into final products that can be sold. Every company has one main goal is to obtain an advantage, to obtain these conditions, the company must first know the HPP. This is because the determination of the proper HPP is important in a company so well on the CV. Supernova. At CV. Supernova HPP problems related to the inappropriateness of the company in selecting the method for determining HPP, besides there are two different types of products but in the determination of HPP is the same. This study aims to determine the HPP using two methods, the traditional method and ABC, in addition to determining HPP This study aims to determine the Break Even Point and sensitivity analysis to changes in raw material prices. The results showed that using traditional methods and methods of ABC obtained HPP per unit for lemongrass soap Rp 4,834 and Rp 4,850, while for soap jasmine with traditional methods obtained HPP of Rp 4892 and Rp 4,907 using the ABC method. In lemongrass soap will be at breakeven when the company sold as many as 104 171 units of soap, while the jasmine soap amounted to 1,623 units or in rupiah at Rp 774 863 919. HPP after a rise in raw material prices by 10% is Rp 5,099 for soap lemongrass and jasmine soap RP 5176 for using the ABC method, while the traditional methods gained Rp 5,084 to Rp 5,161 and lemongrass soap to soap jasmine.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Harga Pokok Produksi, Metode ABC, Metode Tradisional
Subjects:	H Social Sciences > HA Statistics
Divisions:	Fakultas Teknik > Teknik Industri
Depositing User:	Dumeina Candra Dewi
Date Deposited:	24 Jul 2018 06:31
Last Modified:	24 Jul 2018 06:31
URI:	http://eprints.ums.ac.id/id/eprint/63984

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