Analisis Penentuan Harga Pokok Produksi Perumahan Tipe 36 Pada PT. Arwana Alam Sejahtera

Abstract

ABSTRACT

PT. Arwana is a private company operating on industrial property in Pontianak. The determination of cost of goods manufactured on PT. Arwana uses traditional method, which in practice is not fully suited to the proper accounting method. The researcher intends to compare between traditional method and Full Costing method in determining the cost of goods manufactured.

The research method used was case study method on PT. Arwana Alam Sejahtera. The researcher analyzed and observed the costs on PT. Arwana Alam Sejahtera. The researcher was curious to find out how the cost of goods manufactured was counted by PT Arwana Alam Sejahtera and compared the counting method between traditional method and Full Costing method.

Based on the study result it was concluded that the cost of goods manufactured determination on the company was not counting the overhead cost. Based on the analysis done to the company, the company might get higher net profit if using Full Costing method.

Keywords: Full Costing, Cost of Goods Manufactured, Fixed Overheard Cost, Variable Overheard Cost, Profit Loss

ABSTRAK

PT. Arwana merupakan perusahaan swasta yang bergerak di industri property di Pontianak. Penentuan harga pokok produksi pada PT. Arwana menggunakan metode tradisional yang dalam prakteknya belum sepenuhnya sesuai dengan metode akuntansi yang benar. Peneliti ingin membandingkan penentuan harga pokok produksi antara metode tradisional dengan metode Full Costing.

Metode penelitian yang digunakan adalah metode studi kasus pada PT. Arwana Alam Sejahtera. Peneliti menganalisis dan mengobservasi biaya-biaya pada PT. Arwana Alam Sejahtera. Peneliti ingin mengetahui bagaimana penentuan harga pokok produksi oleh PT. Arwana Alam Sejahtera dan mengetahui perbandingan harga pokok produksi metode tradisional dengan metode Full Costing.

Berdasarkan hasil penelitian dapat disimpulkan bahwa penentuan harga pokok produksi pada perusahaan tidak memperhitungkan biaya overhead. Berdasarkan analisis yang telah dilakukan perusahaan bias mendapatkan laba bersih yang lebih tinggi jika menggunakan metode Full Costing.

Kata kunci : Full Costing, Harga Pokok Produksi, Biaya Overhead Tetap, Biaya Overhead Variabel, Laba Rugi