Penentuan Biaya Standar dalam Menghitung Harga Pokok Produksi Serta Manfaatnya dalam Keputusan Bisnis (Studi Kasus pada Perusahaan Merlyn Bakery di Surabaya)
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Institusion
Universitas Katolik Darma Cendika
Author
Sandrawati, Linda
Subject
HF5601 Accounting
Datestamp
2021-01-05 06:33:26
Abstract :
The determination of cost of good manufactured in early is called standard costing. Standard costing system is a tool to control, evaluate and value the policy which has been determined previously. Remembering the importance of standard costing to grant catalog for the company about how much cost should occur when carrying out production activity. In this research, executed standard costing calculation in the process of sugary bread production in merlyn bakery in order to calculate cost of sugary bread by making use of standard costing system and to figure out the benefit from standard costing in business decision. From the result of this research can be concluded that the cost of sugary bread per unit by making use of standard costing system is as much as 1.854 IDR. That cost comprises standard material costing as much as 1123 IDR. Standard direct labor costing is as much as 308 IDR, fixed overhead costing is as much as 91 IDR and variable costing is as much as 3.32 IDR. In practice, the standard costing is very beneficial for business decision,taking role as a tool to keep an eye on performance and cost, fix selling cost, measures reasonable costing and economizes costing record
The determination of cost of good manufactured in early is called standard costing. Standard costing system is a tool to control, evaluate and value the policy which has been determined previously. Remembering the importance of standard costing to grant catalog for the company about how much cost should occur when carrying out production activity. In this research, executed standard costing calculation in the process of sugary bread production in merlyn bakery in order to calculate cost of sugary bread by making use of standard costing system and to figure out the benefit from standard costing in business decision. From the result of this research can be concluded that the cost of sugary bread per unit by making use of standard costing system is as much as 1.854 IDR. That cost comprises standard material costing as much as 1123 IDR. Standard direct labor costing is as much as 308 IDR, fixed overhead costing is as much as 91 IDR and variable costing is as much as 3.32 IDR. In practice, the standard costing is very beneficial for business decision,taking role as a tool to keep an eye on performance and cost, fix selling cost, measures reasonable costing and economizes costing record
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