Nugraheni, Vania Sholli (2024) Analisis Perhitungan Harga Pokok Produksi Sepatu Dengan Menggunakan Metode Fullcosting di CV. Etika Jaya Makmur Surabaya. (Analysis of Shoe Production Cost Calculation Using the Full Costing Method at CV. Etika Jaya Makmur Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The home industry founded by the ethical mother and her family operates in the field of shoe craftsmanship. Businesses or industries, both small and large, must consider determining costs starting with determining production costs. Production costs are the main thing that every business owner needs to pay attention to in order to determine the profits and losses of a company. This research was conducted at CV Etika Jaya Makmur with the research object being leather shoes such as security guard shoes, safety shoes, paskibraka shoes, PDL Gegana shoes and several other types of leather shoes produced by CV Etika Jaya Makmur. The business founded by Mrs. Ety has its address at JL. Kauman Asri III No. 32, Benowo, Surabaya, East Java. From research conducted by the author, CV Etika Jaya Makmur still calculates selling prices manually by only taking into account raw material costs and labor costs. These production costs are not calculated in detail, so the company does not know the actual production costs. So the basic production price for Paskibraka shoes is Rp. 1,442,704, the cost of production of safety strap shoes is Rp. 1,999,444, the cost of production of leather strap PDH shoes is Rp. 2,368,644, the cost of production of PDH strap shoes is Rp. 1,652,944, the cost of production of PDL Gegana shoes is Rp. 3,099 ,864. while calculations using the Variable Costing method obtained for the cost of production of Paskibraka shoes were IDR 1,424,702, the cost of production of safety strap shoes was IDR 1,980,202, the cost of production of leather strap PDH shoes was IDR 2,349,702, the cost of production of PDH strap shoes was IDR IDR 1,634,702, the cost of production for PDL Gegana shoes are IDR 3,079,702.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Cost of Goods Production, Full Costing, Probability |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Teknik > Program Studi Teknik Industri |
| Depositing User: | 1412000145 Vania Sholli Nugraheni |
| Date Deposited: | 30 Mar 2002 20:19 |
| Last Modified: | 30 Mar 2002 20:19 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/33530 |
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