Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado

Authors

  • Aron Karolina Bangun Sam Ratulangi University
  • Rudy J. Pusung Sam Ratulangi University image/svg+xml
  • Meily Y. B. Kalalo Sam Ratulangi University image/svg+xml

DOI:

https://doi.org/10.58784/mbkk.88

Keywords:

common cost, variable costing, cost of production

Abstract

Common costs are the costs obtained from the time the raw materials are processed to the product which can be separated according to the identity of each product. Variable Costing is a method used to calculate the cost of production which only involves variable costs. This research aims to analyze the cost of production for Common Cost financing using a Variable Costing approach in Kalakopi Manado. The type of research used is descriptive qualitative research and research data collection is carried out by means of interviews, observation and documentation. The results of the research show that calculating joint costs using a variable costing approach makes the cost of production of donuts smaller than the selling price set by the company.

Downloads

Download data is not yet available.

References

Bustami, B., & Nurlela. (2009). Akuntansi biaya melalui pendekatan manajerial. Jakarta: Mitra Wacana Media.

Dunia, F. A., Abdullah, W., & Sasongko, C. (2019). Akuntansi Biaya Edisi ke-5. Jakarta Selatan: Salemba Empat.

Harnanto, (2017). Akuntansi Biaya. Yogyakarta: Penerbit Andi

Hariyani, D. S. (2018). Akuntansi Manajemen: Teori dan aplikasi. Malang: Aditya Media Publishing

Hartati, N. (2017). Akuntansi Biaya. Bandung: CV. Pusta Setia

Krismiaji, & Aryani, A. (2019). Akuntansi Manajemen. Yogyakarta: UPP STIM YKPN

Manoppo, M. P., Sabijono, H., & Treesje, R. (2019). Analisis perhitungan biaya bersama dalam menentukan harga pokok produksi roti pada CV. Reidy Jaya di Desa Pangu Dua Kabupaten Minahasa Tenggara. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3), 4222-4231. https://ejournal.unsrat.ac.id/index.php/emba/article/view/25039

Mulyadi. (2012). Akuntansi Biaya, Edisi 5.Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN

Mulyadi. (2018). Akuntansi Biaya, Edisi 5. Yogyakarta: Unit Penerbit & Percetakan Sekolah Tinggi Ilmu Manajemen YKPN

Qomariyah, S. N., & Firdaus, C. F. (2021). Penentuan harga pokok produksi dengan metode full costing sebagai dasar penentuan harga jual: Studi kasus pada batik di Batik Sekarjati Star Desa Jatipelem Kecamatan Diwek Kabupaten Jombang. Jombang: LPPM Universitas KH. A. Wahab Hasbullah.

Sadil, C. A., Alexander, S. W., & Pinatik, S. (2023). Perhitungan biaya bersama untuk menentukan harga pokok produksi roti pada Dolphin Donuts Bakery Manado. Jurnal LPPM Bidang EkoSosBudKum, 6(2), 1465-1476. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/46355

Sulastra, E. I. (2019). Analisis perbandingan perhitungan harga pokok produksi metode tradisional perusahaan dengan metode full costing: Studi kasus UD Sari Murni Kelurahan Brang Biji Kecamatan Sumbawa. Journal of Accounting, Finance, and Auditing, 1(1), 1-15. DOI: 10.37673/jafa.v1i1.189

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2016). Accounting Principle, 12th Ed. New Jersey: John Willey & Sons Inc.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Soemarso. (2018). Akuntansi Suatu Pengantar 1. Jakarta: Salemba Empat.

Widyastuti, T. (2017). Akuntansi Biaya Pendekatan Activity Based Costing, Edisi Pertama. Yogyakarta: Expert.

Downloads

Published

2024-01-23

How to Cite

Bangun, A. K., Pusung, R. J., & Kalalo , M. Y. B. (2024). Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado. Manajemen Bisnis Dan Keuangan Korporat, 2(1), 1–11. https://doi.org/10.58784/mbkk.88

Issue

Vol. 2 No. 1 (2024)

Section

Articles

License

Copyright (c) 2024 Aron Karolina Bangun, Rudy J. Pusung, Meily Y. B. Kalalo

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.