Analysis Of Calculation Of Cost Of Cost Of Production (Hpp) In The Dusun Coffee Business In Talang Benuang Air Periukan District, Seluma District
DOI:
https://doi.org/10.53697/emba.v3i2.1485Keywords:
Cost of Production, Selling Price, Full CostingAbstract
The aim of the research is to analyze the calculation of the cost of production (HPP) at the Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency. The analytical method used in this research is the comparative descriptive method. Based on the calculation of the cost of production carried out by Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency, the cost of production of ground coffee per pack of 250 gr is IDR. 15.263.-. and determining the selling price based on the market price, namely IDR. 25,000 so that the profit obtained is Rp. 9,737 per pack. Based on the full costing method, the basic production price for ground coffee per bag is Rp. 20,133,-. By setting the selling price at 25% of the cost of production, the total selling price of ground coffee per pack is IDR. 25,000,- so that the profit obtained is Rp. 4,876 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. The company method only calculates the costs of raw materials and auxiliary materials, while the full costing method performs more detailed calculations by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
References
Assauri. Sofjan. 2015. Manajemen Produksi dan Operasi. Edisi Revisi. Penerbit Fakultas Ekonomi Universitas Indonesia. Jakarta
Bastian Bustami dan Nurlela. 2017. Akuntansi Biaya : Kajian Teori dan aplikasi.Graha Ilmu. Jakarta
Daljono. 2018. Akuntansi Biaya 1. Bandung. Akademi Akuntansi Bandung.
Ghozali. Iman. 2017. Teori Akuntansi. Edisi Revisi. Semarang. Universitas Diponegoro.
Hansen dan Mowen. 2015. Akuntansi Manajerial. Buku 1 edisi 8. Jakarta: Salemba Empat
Mariani. 2014. Penerapan Metode Full Costing Sebagai Dasar Perhitungan HPP Dalam Menentukan Harga Jual Produk Dupa Pada Ud Ganesha. Vol: 4 No: 1. Jurnal Pendidikan Ekonomi UNDIKSHA Vol. 8 No. 1
Marisya Fitria. 2022. Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada UMKM Tempe Pak Rasman Oku Selatan. Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Volume 7 Nomor 2
Mulyadi, 2017, Akuntansi Manajemen, Edisi tiga,Yogyakarta : Salemba Empat
Mulyadi. 2016. Akuntansi Biaya. Edisi 5. Yogyakarta. Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen. YKPN
Santoso. 2015. Akuntansi Biaya Perencanaan Dan Pengendalian Biaya Serta Pembuatan Keputusan. Yogyakarta. BPFE Universitas Gadjah Mada.
Simamora. Henry. 2018. Akuntansi Basis Pengambilan Keputusan Bisnis. Jilid II. Jakarta:Salemba Empat.
Subagyo Pangestu. 2018. Manajemen Operasi. Cetakan pertama. BPFE. Yogyakarta
Sudarman. 2015. Akuntansi dan Analisis Biaya Suatu Pendekatan Terhadap Tingkah Laku Biaya. PT Gramedia Pustaka Utama. Jakarta.
Sugiyono. 2017. Metode Penelitian Kualitatif Kuantitatif dan R&D. Penerbit Alfabeta. Bandung.
Supriyono. 2017. Akuntansi Biaya Pengumpulan Dan Penentuan Harga Pokok. Yogyakarta. BPFE Universitas Gadjah Mada.
Widilestariningtyas et all. 2015. Akuntansi Biaya. Yogyakarta. Graha Ilmu.
Witjaksono. Armanto, 2016. Akuntansi Biaya (edisi pertama). Graha Ilmu: Yogyakarta
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Willy Agustina, Ida Anggriani , Wagini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
