Jurnal Sains dan Teknologi
Vol. 2 No. 1 (2023): Juni : Jurnal Sains dan Teknologi

Analisis Perhitungan Pada Harga Pokok Produksi Seragam Sekolah Dasar Merah Putih

Rizki Dwi Rama Setyawan (Universitas 17 Agustus 1945 Surabaya)
Setijanen Djoko Harijanto (Universitas 17 Agustus 1945 Surabaya)

Article Info

Publish Date
16 Jun 2023


CV XYZ is a small and medium company engaged in garment business and headquartered at Jalan Abdurrahman no. 49 RT 15 RW 06, Pabean, Sedati, Sidoarjo. Various types of clothing are produced, such as red and white uniforms as one of its main products. CV XYZ in determining the cost of goods produced is only based on the assumption of the use of materials, tools and wages without considering the details. This situation makes it impossible for the company to know the actual cost of goods produced. This study aims to analyze the determination of production costs that can be used as a basis for effective assessment. The calculation of raw material costs, labor costs, processing costs and electricity costs according to the full cost method shows that production costs have increased compared to the company's provisions. The production cost of the women's red and white uniform is Rp 106,320 and the men's red and white uniform is Rp 108,134. Meanwhile, the price difference obtained for the women's white uniform is Rp 1,320 and the men's red and white uniform is Rp 3,134.

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Journal Info





Electrical & Electronics Engineering


pada bidang Teknik Industri, Teknik Pertambangan, Teknik Lingkungan, Sistem Informasi, Sains dan Teknologi, Pendidikan serta Kejuruan dan ...