JURNAL: SISTEM PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN FARMASI PT. BALATIF DENGAN METODE PROCESS COSTING

JURNAL: SISTEM PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN FARMASI PT. BALATIF DENGAN METODE PROCESS COSTING

JURNAL: SISTEM PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN FARMASI PT. BALATIF DENGAN METODE PROCESS COSTING

Abstract 

Nowadays, PT. Balatif has the calculation system for production cost that can only include the calculation of cost of materials based on standard Bill of Material (BOM), while record of factory overhead cost, direct labor cost and report that relating to the calculation of Cost of Goods Manufactured of product still cannot be handled by the system. So that the current costs that really occurred in the production process will be difficult to trace and the production cost not based on reality process. Based on that problem, this research design a system to calculate production cost that can handle that problem. This application used Microsoft Visual Studio .Net 2005 as the programming tool and Oracle 10g as the database. Results that obtained from the application that have been made are raw material usage can be saved based on BOM or additional, machine usage, operator usage, and so on associated with the production process. In addition, the application that has been made can be used to allocate the costs that occur during the production process and to generate reports related to the calculation of Cost of Goods Manufactured of a product automatically. 

Keywords: Cost of goods manufactured, process costing, production cost

Pendahuluan 

Perhitungan harga pokok produksi merupakan salah satu hal yang sangat penting dalam proses produksi. Hal itu dikarenakan jika ada kesalahan perhitungan, maka akan dapat berakibat pada naik atau turunnya harga jual produk yang pada akhirnya dapat menyebabkan perusahaan tersebut akan mengalami kerugian.

Peneliti: Andreas Handojo 

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JURNAL: SISTEM PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN FARMASI PT. BALATIF DENGAN METODE PROCESS COSTING