ANALISIS PENERAPAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UKM DI BANDA ACEH
Abstract: Cost of production
is a collection of the costs incurred to process raw materials into finished
goods. The study is aimed to know how calculation of the cost of production in
the home furnishings industry UKM using variable costing method. the sample of this
study as many as 10 SMEs (Annex 3) with Characteristic which produce two-door
closet and a dining table laminating a size of 120 x 90 x 75 cm. The method
used is descriptive analysis method, which is just to explain or deskriptive
how determine Cost of production with ude the Variable Costing of UKM in the
industrial sector of building materials for home furnishings in Banda Aceh
especially for produce two-door closet and a dining table laminating a size of
120 x 90 x 75 cm. The study states that the calculation of the cost of
production is generating significant differences that affect the determination
of the selling price. To that end, the company should separate the costs of
production and non-production costs and further optimize its production activities
so as to produce the exact cost of production at a low cost, order that the
company can earn a maximum profit.
Penulis: Vanda Novita Sari,
Fazli Syam BZ
Kode Jurnal: jpakuntansidd160689
