RANCANG BANGUN APLIKASI PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN BIAYA TAKSIRAN PADA UMKM SEPATU DAN SANDAL SUROSO
Abstract: Micro, Small and
Medium Enterprises (SMEs) Shoes and Sandals Suroso strive toimprove and develop
the industry, one of the efforts is to find out information about the costs ofproduction
are used to determine the cost of goods manufactured correctly. Currently, SMEs
donot have a basis in determining the cost of goods manufactured according to
customer order. Indetermining the cost of goods manufactured, SMEs just do a
sum the raw material cost and direct labor cost, without counting the factory
overhead cost. The resulted of the selling price of shoesand sandals are
charged to customers is not as expected by the SMEs, so the profit can getunstable
then. Because these problems, the author makes an application that can
calculate the costof goods manufactured is based on estimated cost by
determining the raw material cost, direct labor cost, and factory overhead
cost. Based on trial results on SMEs Shoes and Sandals Surosocan be concluded
that the application has been made to produce information on the estimated raw material
cost, the estimated direct labor cost, the estimated factory overhead cost, the
estimatedcost of goods manufactured, and reporting of customer order in each
period, so the information can be used by SMEs as a basis for determining the
selling price of its products.
Penulis: Farah Priminta Arumsari
Kode Jurnal: jptinformatikadd160745