Analisis Perbandingan Penentuan Harga Pokok Produksi Roti Manis Dengan Metode Full Costing, Activity Based Costing, dan Time-Driven Activity Based Costing di Pabrik Roti Bakeryibuku
| Main Author: | Putri, Kristyan Rizki |
|---|---|
| Other Authors: | Sunarto, Hari |
| Format: | Thesis application/pdf |
| Bahasa: | ind |
| Terbitan: |
, 2022
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| Subjects: | |
| Online Access: |
https://repository.uksw.edu//handle/123456789/26940 |
Daftar Isi:
- Penelitian ini bertujuan untuk membandingkan metoda Full Costing, Activity Based Costing, dan Time Driven Activity Based Costing dalam menentukan harga pokok produksi roti manis pada Pabrik Roti "Bakery Ibuku". Kelebihan dan kekurangan pada setiap metoda memiliki dampak yang cukup besar pada perhitungan harga pokok produksi dimana penentuan harga pokok produksi secara tepat dan akurat sangat dibutuhkan oleh Pabrik Roti "Bakery Ibuku" sebagai upaya tindakan efisiensi untuk menghasilkan harga jual roti manis yang memiliki harga jual yang kompetitif. Penelitian ini dilakukan pada tanggal 21 Maret 2017 sampai dengan 24 Maret 2017 dengan pendekatan kualitatif deskriptif, menggunakan data primer berupa wawancara dan pengamatan langsung serta data sekunder berupa laporan keuangan dan laporan terkait biaya lainnya yang diperoleh langsung dari Pabrik Roti " Bakery Ibuku", serta menggunakan Metoda Full Costing, Activity Based Costing, dan Time DrivenActivity Based Costing dalam mengolah data. Hasil dari penelitian ini adalah metoda Time-Driven Activity Based Costing merupakan metoda yang tepat bagi Pabrik Roti "Bakery Ibuku" dikarenakan dapat memberikan perhitungan yang tepat, dapat menaikkan laba, mudah diimplementasikan, serta mampu memperbaiki kegiatan operasional Pabrik Roti "Bakery Ibuku" berupa perubahan jam kerja karyawan.
- This study aims to compare the methods of Full Costing, Activity Based Costing, and Time Driven Activity Based Costing in determining the cost of producing sweet bread at the Bakery Factory "Bakery Ibuku". The advantages and disadvantages of each method have a considerable impact on the calculation of the cost of production where the correct and accurate costing of the goods is needed by the Bakery Factory "Bakery Ibuku" as an effort of efficiency measures to produce the selling price of sweet bread that has a competitive selling price. This research was conducted on March 21, 2017 to March 24, 2017 with qualitative descriptive approach, using primary data in the observation and second data in the form of financial report and other cost related report obtained directly from Bakery Factory "Bakery Ibuku" and using Full Costing, Activity Based Costing, and Time Driven Activity Based Costing in data processing. The result of this research is Time-Driven Activity Based Costing method is the right method for Bakery Factory "Bakery Ibuku" because it can give exact calculation, can increase profit, easy to implement, and able to improve operational activity of Bakery Factory "Bakery Ibuku" in the form of change Employee hours.