EVALUASI PENENTUAN HARGA POKOK PRODUKSI ROKOKudFILTER DENGAN METODE HARGA POKOK PROSES PADA PT TRI udCAKRAWALA ADIGUNA KARANGANYARud

摘要

EVALUASI PENENTUAN HARGA POKOK PRODUKSI ROKOKudFILTER DENGAN METODE HARGA POKOK PROSES PADA PT TRI udCAKRAWALA ADIGUNA KARANGANYARud udSEPTIAN JATI KUSUMANINGHAYUudF3307104 udPT Tri Cakrawala Adiguna is a manufacture company which runs itsudbussiness in cigarette industry. The products are SKT (Sigaret Kretek Tangan)udand SKM (Sigaret Kretek Mesin) or filter cigarette. The products of SKT includeudPuncak Kretek and Puncak Cerutu Style Long Size, while the products of SKMudinclude Lodjie Mild, Era Mild, True Mild and LD Mild. PT Tri CakrawalaudAdiguna runs the production process continuously so that the company usesudprocess cost method to collect the cost of goods manufactured. In process costudmethod, the production cost collected for every process will last for certainudperiod. This cost of goods manufactured will later become the rate of selling cost,udthat is why the calculation of the cost of goods manufactured must be doneudcarefully, precisely, specifically and sistematically in clarifying the element costudof production. The objective of this research is to evaluate the formulation of theudcost of manufactured in PT Tri Cakrawala Adiguna. udThe evaluation process, the writer compares the calculation of the cost ofudgoods manufactured by PT Tri Cakrawala Adiguna with the writer’s calculationudbased on the theory of the process cost method. The evaluation result shows thatudthe production cost clarification and the cost of goods manufactured calculationudby PT Tri Cakrawala Adiguna do not suit the theory. The company has notuddivided the cost of direct labour with the cost of indirect labour which should beudincluded in the cost of factory overhead. The Company has not included the costudelements which should be calculated and included in the cost of factory overhead. udThe evaluation result gained in this result leads the idea to recommendudPT Tri Cakrawala Adiguna to collect and calculate the cost of direct labour andudthe cost of factory overhead precisely, so that the cost of goods manufactured willudbe more accurate. udud ududKeywords: process cost method, cost of goods manufactured, cost of direct udlabour, cost of factory overhead.ud