PENERAPAN SISTEM AKUNTANSI BIAYA UNTUK MENINGKATKAN TINGKAT AKURASI BIAYA PRODUKSI (STUDI PRAKTIK KERJA PADA PT HAMPARAN PLASTINDO RAYA)
ABSTRACT: Cost accounting is
the process of recording, classifying and presenting the costs of production
and sale of products or services in a particular way. PT Hamparan Plastindo
Raya does not have accurate cost accounting system in determining the cost of
production, especially in terms of cost classification. This can affect the
quality of cost information and less precise decision-making. This study sought
to apply the cost accounting system in order to obtain more accurate cost
information, especially about the Cost of Goods Manufactured. Cost of Goods
Manufactured can be useful to determine the selling price of the product,
monitor production costs and calculate the periodic income. Hence the
importance of accuracy of cost information, calculations in this st udy was
made as close as possible to the actual condition of the company. System of
cost calculation in this study carried out by collecting the companies original
data with some adjustments in order to reach a more precise calculation. The
results of this study indicate that companies calculate the Cost of Goods
Manufactured is too big rather than actual conditions. This is because the
classification of costs that are not appropriate in calculating the Cost of
Goods Manufactured and not done an adequate se parathion between the cost of
office and production costs.
Keywords: Cost accounting,
Cost of Goods Manufactured, Classification of Costs
Penulis: DAVID KURNIAWAN
Kode Jurnal: jpakuntansidd120100
