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.
Keywords: cost of goods manufactured, estimated cost, customer order
Penulis: Farah Priminta Arumsari
Kode Jurnal: jptinformatikadd160745

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