Perhitungan Harga Pokok Produksi Standar Pada CV. Lintas Nusa

Adawiyah, Robiatul, Widodo, Arifin Puji and Sukmaaji, Anjik (2013) Perhitungan Harga Pokok Produksi Standar Pada CV. Lintas Nusa. In: Seminar Nasional Sistem & Teknologi Informasi (SNASTI) 2013, 24 Oktober 2013, Surabaya.

Preview

Text 2013-LL-27.pdf - Published Version Download (650kB) | Preview

Abstract

Cost control in the company to produce the expected profit is preceded by the determination of the costs incurred in producing a unit of product, using standard cost of production. In determining the cost of production standards, the company calculates based on estimates in calculating the cost of materials and direct labor costs. As for the overhead costs, the company has not calculated overhead cost into the calculation of the cost of production. As a result the company is difficult to know for sure that the value of profits earned from booking a product because of the way the calculations used no obvious cost basis. The resulting worksheet models can determine the cost of production is based on the standard price, which can identify the cost components and determine the standard price. With the method of calculating the cost of production is based on the standard price, the company can use the standard cost of production as a basis in determining the selling price. So the company can calculate and determine profit because of the clear details of each component costs.

Export Record

Statistic

View more statistics

Actions (login required)

View Item