Analisis Harga Pokok Produksi pada Usaha Kusen Bapak Ipansyah

Abstract

This study aims to determine and analyze the comparison of the calculation Cost of Goods Manufactured at Mr. Ipansyah's Frame Business with the theory of calculation Cost of Goods Manufactured by Order Price Method and formulation of the problem this study is whether the alculation Cost of Goods Manufactured by Mr. Ipansyah's Frame Business is lower than using the theory the calculation Cost of Goods Manufactured by the Order Price Method.

The theory used in this research is cost accounting. The hypothesis put forward is that the calculation the Cost of Goods Manufactured at Mr. Ipansyah's Frame Business is lower than using theory the calculation the Cost of Goods Manufactured by the Order Price Method.

The analytical tools used in this research are fixed asset depreciation rates, overhead costs based on product units, calculation cost of goods manufactured and cost of goods ordered cards.

The results showed that there was a difference in the determination of production costs between calculation Mr. Ipansyah's business cost of production and the theory of Calculation Cost of Production based on the order cost method. The calculation Mr. Ipansyah's business is lower than the Calculation Cost of Goods Manufactured using the Order Costing Card