PERHITUNGAN BIAYA PRODUKSI DENGAN METODE HARGA POKOK PROSES BASO ACI PADA UMKM BASO ACILA
Article Sidebar
Cost of Production,
Process Costing Method,
Production Costs
Main Article Content
Abstract
This study aims to analyze production cost calculations at the Baso Acila UMKM using the process costing method. Data includes raw material costs, auxiliary materials, direct labor, and factory overhead for October 2024. The results reveal a total production cost of IDR 35,261,194, with a unit cost of IDR 7,836. Overhead accounts for the largest component (59.83%), while raw material costs represent the smallest component (4.07%). Compared to the SME's method, the process costing method offers more detailed cost allocation, especially for auxiliary materials and overhead. These findings highlight the importance of applying a more systematic cost accounting method to enhance efficiency and cost control.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
‘Aisy, R. R. (2023). DALAM, ANALISIS PENENTUAN HARGA POKOK PRODUKSI UMKM, MENENTUKAN HARGA JUAL PRODUK PADA MIRASAEUY.
Batubara, H. (2013). Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Pembuatan Etalase Kaca dan Aluminium di UD Istana Aluminium Manado. Jurnal EMBA, 1(3), 218. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2073/1646
Mulyadi. (2018). Akuntansi Biaya (Edisi 5). Sekolah Tinggi Ilmu Manajemen YKPN.
Rumagit, R. V., Tinangon, J. J., Latjandu, Lady, Akuntansi, J., Ekonomi, F., Ratulangi, U. S., Bahu, J. K., & Biaya, M. A. (2022). Perhitungan Harga Pokok Produk Dalam Penentuan Harga Pokok Bakso Ba Pada Warong Bakso Ba & Coffee Valvie Meatballs & Coffee Valvie Penghasilan ( Revenues ). 6(1), 4–8.