Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/23404
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dc.contributor.advisorAkhmad, Arifin-
dc.contributor.advisorSiregar, Ali Usman-
dc.contributor.authorMatondang, Chairunnisa-
dc.date.accessioned2024-03-13T02:58:53Z-
dc.date.available2024-03-13T02:58:53Z-
dc.date.issued2007-05-21-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/23404-
dc.description66 Halamanen_US
dc.description.abstractSalah satu tujuan penulis melakukan penelitian adalah untuk mengetahui apakah penentuan harga pokok produksi pada perusahaan telah akurat dan wajar terutama dalam pengakumulasian biaya overhead pabrik per departemen baik yang berprilaku tetap (fixed cost) maupun variabel (variabel cost). Untuk mendapatkan data yang diperlukan, penulis mengumpulkan data yang Bersifat kualitatif dan kuantilatif yaitu berupa data primer dan data sekunder yang diperoleh melalui teknik observasi, wawancara , study literature dan study dokumentasi. Analisis Penentuan Harga Pokok Produksi, merupakan informasi biaya yar.g dirancang dan sangat penting bagi kebutuhan manajemen, agar dapat mengukur prestasi perusabaan ataupun sebagai dasar manajemen untuk mengalokasikan berbagai sumber ekonominya yang dikorbankan untuk menghasilkan sumber ekonomi lain, dan besarnya harga penjualan. Berbicara mengenai Penentuan Hargr. Pokok produksi , haruslah memahami,proses produksi, dan unsur-unsur harga pokok produksi yaitu biaya bahan baku, biaya tenaga kerja, dan biaya overheadpabrik, yang semuanya'bertujuan menghasilkan informasi sehingga berbagai kebijakan dapat diketahui dengan tepat,seperti penentuan harga jual, laba yang diperokh dan sebagainya. Dari hasil penelitian yang dilakukan penulis maka didapatkan hasil sebagai berikut: Perusahaan mengliasilkan satu macam produk yaitu margarine,yang dilakukan melalui beberapa proses, dengan demikian perusahaan menggunakan metode harga I pokok proses, sedangkan dalam menentukan harga pokok produksi perusahaan menggunak:an metode pembiayaan penuh dimana seluruh biaya produksi dibebankan kepada produk baik yang berprilaku tetap maupun variabel. Laporan harga pokok produksi yang dihasilkan oleh perusahaan disajikan dalam laporan manajemen yang terdiri dari tiga komponen yaitu biaya bahan baku, biaya tenaga kerja dan biaya overheadpabrik. One of the authors' aims in conducting research is to find out whether the determination of the company's cost of production is accurate and reasonable especially in accumulating factory overhead costs per good department behave either fixed (fixed costs) or variables (variable costs). To obtain the necessary data, the author collects data It is qualitative and quantitative in nature, namely in the form of primary data and secondary data obtained through observation techniques, interviews, literature study and study documentation. Analysis of Determining Cost of Goods Production, is cost information that is important.g designed and very important for management needs, in order to be able to measure company achievements or as a basis for management to allocate various economic resources are sacrificed to produce resources other economies, and the size of the sales price. Talking about Price Determination. Basic production, it must be understand the production process and the elements of the cost of production, namely costs raw materials, labor costs, and factory overhead costs, all of which aim to produce information so that various policies can be known appropriate, such as determining the selling price, profit earned and so on. From the results of research conducted by the author, the following results were obtained following: The company produces one type of product, namely margarine, which is carried out through several processes, thus the company uses the pricing method I basic processes, while determining the company's cost of production uses: a full financing method where all production costs are charged to products with both fixed and variable behavior. Cost price report The production produced by the company is presented in the management report consists of three components, namely raw material costs, labor costs and costs factory overhead.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;028330018-
dc.subjectpenentuan harga pokok produksien_US
dc.subjectmargarineen_US
dc.subjectdetermination of the cost of productionen_US
dc.titleAnalisis Penentuan Harga Pokok Produksi Margarine pada PT. Pamina Adolina Kabupaten Serdang Bedagai Sumatera Utaraen_US
dc.title.alternativeAnalysis of Determining the Cost of Margarine Production at PT. Pamina Adolina, Serdang Bedagai Regency, North Sumatraen_US
dc.typeSkripsi Sarjanaen_US
Appears in Collections:SP - Accountancy

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