ANALISIS HARGA POKOK PRODUKSI KAPAL 30 GT POLE AND LINE MENGGUNAKAN METODE JOB ORDER COSTING (STUDI KASUS PT. X)

Nirmalasari, Kartika Agustin (2017) ANALISIS HARGA POKOK PRODUKSI KAPAL 30 GT POLE AND LINE MENGGUNAKAN METODE JOB ORDER COSTING (STUDI KASUS PT. X). Diploma thesis, POLITEKNIK PERKAPALAN NEGERI SURABAYA.

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Abstract

ABSTRAK Dalam perhitungan biaya yang digunakan di salah satu Perusahaan Produksi dan Perawatan Kapal masih terdapat kelemahan yaitu perusahaan masih menggunakan perhitungan harga pokok produksi dengan metode tradisional dan perkiraan. Permasalahan yang ada di dalam perusahaan yaitu perusahaan belum melakukan perhitungan penyusutan peralatan dan mesin, kurang spesifik dalam menggolongkan biaya sesuai dengan jenis-jenis biaya, perusahaan hanya mencatat jumlah uang yang diterima dan dikeluarkan tersebut masih belum baku serta variabel dan penyusunannya masih belum detail terperinci tidak begitu akurat. Pencatatan yang manual di nilai kurang efektif dalam memenuhi kebutuhan informasi perusahaan. Di salah satu Perusahaan Produksi dan Perawatan Kapal memulai kegiatan produksi Kapal berdasarkan pesanan yang diterima maka jenis metode perusahaan yang tepat digunakan adalah Job Order (pesanan). Perhitungan harga pokok di perusahaan berdasarkan pesanan maka dapat di tetapkan dengan Job Order Costing dengan pendekatan secara full costing. Komponen meliputi dua jenis biaya yaitu biaya langsung dan tidak langsung. Perhitungan harga pokok produksi Kapal 30 GT pole and line menggunakan metode Job Order Costing sebesar Rp. 1.207.706.757,39. Perhitungan menggunakan metode perusahaan sebesar Rp. 1.194.636.300,00 terdapat selisih sebesar Rp. 13.070.457,99 lebih besar perhitungan Job Order Costing. Selisih ini disebabkan beberapa komponen biaya produksi pada perhitungan perusahaan tidak dihitung dan dikalkulasi. Kata kunci:, biaya tidak langsung,biaya langsung, full costing, harga pokok produksi, job order costing. ABSTRACT In cost calculations used in Production and Maintenence Shipyard Company There is a weakness that the company still using the calculation of the cost of production with traditional methods and estimates. The problems that exist in the company that the company has not calculated the depreciation of equipment and machinery, less specific in classifying costs according to the kinds of costs, the company only records the amount of money received and expended are still raw and the variable and the preparation is still not detail detailed not so accurate only to the extent that the offer price has agreed a contract ship procurement project. Manual recording in value is less effective in meeting the needs of enterprise information. Production and Maintenence Shipyard Company began the production of ships based on orders received, the company the right type of method used is the Job Order (order). Calculation of cost of goods in the company based on orders can calculate by Job Order Costing with a full costing approach. Components include two types of costs direct and indirect costs.Main cost of production Vessel 30 GT pole and line using Job Order Costing method is Rp. 1.207.706.757,39 and calculation using company method is Rp. 1.194.636.300,00 determined by the company has imposed the cost of the calculation by Job Order Costing is Rp 13.070.457,99 This difference is due to some components of production costs on inventory calculations are not calculated, Keywords: cost of production,direct cost, full costing,indirect costs, , job order costing, variable costing

Item Type: Thesis (Diploma)
Subjects: T Technology > T Technology (General)
Divisions: Jurusan Teknik Desain dan Manufaktur > Teknik Desain dan Manufaktur
Depositing User: Unnamed user with email repository@ppns.ac.id
Date Deposited: 03 Oct 2018 08:12
Last Modified: 03 Oct 2018 08:12
URI: http://repository.ppns.ac.id/id/eprint/1263

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