Azhim, Maulana Abdillah (2023) Analisis Perbandingan Harga Pokok Produksi Metode Variabel Costing dan Full Costing Pada Produksi Sepatu Slip on dan Sneakers (Studi Kasus : UKM Sepatu New Era Krian, Sidoarjo). (Comparative Analysis of Cost of Goods Production with Variable Costing and Full Costing Methods in the Production of Slip-on Shoes and Sneakers (Case Study: New Era Krian Shoe UKM, Sidoarjo)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
UKM Sepatu New Era adalah perusahaan yang memproduksi sepatu Sneakers dan Slip On Pria. Dalam proses pembuatan sepatu, bahan baku dan lamanya waktu produksi memegang peranan penting bagi jalannya perusahaan. UKM Sepatu New Era adalah perusahaan yang produksinya berdasarkan pesanan yang sangat berpengaruh terhadap perhitungan biaya produksi. Produksi sepatu ditujukan untuk memenuhi pesanan dari customer, bukan memenuhi persediaan didalam gudang. UKM ini juga masih menghitung pencatatan biaya yang sederhana dan tidak menghitung secara sistematis pada harga jual produk sepatu, sehingga tidak bisa mengetahui harga jual produk yang signifikan. Berdasarkan hasil perhitungan yang dilakukan pada penelitian ini, didapatkan harga pokok produksi dari setiap jenis produk sepatu dibagi menjadi dua perhitungan metode. Untuk metode full costing didapatkan produk sepatu Sneakers sebesar Rp. 52.515,- dan produk sepatu Slip on sebesar Rp.52.243,-. Sedangkan metode variable costing didapatkan produk sepatu Sneakers sebesar Rp.52.157,- dan produk sepatu Slip on sebesar Rp. 51.907,-. Sepatu Sneakers dibanderol dengan harga Rp. 75.000,-/Pasang dan Slip On dibanderol dengan harga Rp. 70.000,-/Pasang., peneliti membuatkan perhitungan sederhana menggunakan software excel. Kata Kunci : Sepatu, Full Costing, Variable Costing
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Sepatu, Full Costing, Variable Costing. |
| Subjects: | T Technology > TS Manufactures |
| Divisions: | Fakultas Teknik > Program Studi Teknik Industri |
| Depositing User: | 1411800132 Maulana Abdillah Azhim |
| Date Deposited: | 12 Oct 2023 05:26 |
| Last Modified: | 12 Oct 2023 05:26 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/27629 |
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