Rancang Bangun Aplikasi Penentuan Harga Pokok Produksi Pada UMKM Burhan Foam
Abstract: Micro businesses,
small and medium enterprises (SMEs) Burhan Foam is a business that manufacture
or production of the folding mattresses, pillows and bolsters that produce
based on customer orders. During this time, SMEs have a profit decline with
increased order in sometypes of mattresses. And also have a decreased orders
for some other type of mattress. This is because SMEs do not have a mechanism
to calculate the exact cost of production. SMEs do not calculate the overhead
costs (operating the factory) into the calculation of the production cost. These
conditions make the specified price is too high (Over Budget) or too low
(Underbuget). From these problems, the author created design applications
determining the cost of production in SMEs Burhan Foam using Job Order Costing
(cost of the order). Which generates reports raw material costs, labor costs
report indirect, fixed factory overhead expense reports, report variable factory
overhead costs, and report the cost of production. Other than that, the system
also generates reports bookings per month. Based design applications made and
trials that have been done, found that the cost of production information
needed by SMEs and the details of the element of cost of production have been
found.
Kata Kunci: Harga Pokok
Produksi
Penulis: Fitri Dwi Ariyanti
Kode Jurnal: jptinformatikadd160615
