PERHITUNGAN HARGA POKOK PRODUKSI KOMPUTER PADA CV. HOLYCOM

Abstract

CV. Holycom company which is engaged in manufacturing or producing computers still has difficulty in determining the cost of production. The difficulty that often arises in companies is between the existence of confusion in grouping costs where the elements of costs that are not properly included in the costs of producing computers are included in the cost of production. Calculation of cost of production is very important in determining the selling price of a product, the purpose of this study is to analyze the application of the cost of production in the company CV. Holycom. Types & sources of data obtained in this study are secondary data. In this study the population is the income statement in 2018. The research sample is the cost of production in 2018. Based on the research data that has been obtained by the writer so that using the method of data collection is an interview that is directly carried out to the company owner, manager, marketing, delivery , cashiers, technicians and historical data collection. The element of cost of production is very influential in determining the selling price of products on a computer. The elements of the cost of production consist of direct materials, direct labor and company operations that are used to produce ready-made finished goods to be sold to consumers. Determining and calculating the cost of production for various computer products and other specifications sold to consumers is too high in 2018. The direct labor of the company that processes the product needs to be done as much as possible. Workforce is not directly needed or held by companies on certain days when there is a surge in computer demand that is unusual and requires fast time in preparing computers in accordance with consumer demand in 2018. His advice is in determining the selling price of various computer products carried out by managers is to buy cheaper computer-making materials, reduce the wages of indirect labor, electricity, and supplementary materials that are not so necessary or as minimal as possible so they can save company expenses.