ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The research which has a characteristic of analytic descriptive with study case. It begin from September until November 2009. X Company has counted cost of goods manufactured and added material cost Rp.6.966.508.816,03, supporting material cost Rp.0, labour cost Rp.3.719.362.996, and factory overhead cost Rp.383.874.209 so the total amount Rp.11.069.746.020. The total amount of cost production adds beginning merchandise inventory Rp.2.077.493.434 then minus ending merchandise inventory Rp.1.512.650.774,59 is cost of goods manufactured. After that, cost of goods manufactured adds inventory of finished goods (begining) Rp.3.433.537.977,67 then minus inventory of finished goods (ending) Rp.3.359.559.484,82, so we can get cost of goods sold Rp.11.718.567.170. Sales in X Company in June 2009 is Rp.14.095.857.050. In this research we can know that X Company uses market prices to determine price sells product which they produce in order to the company can compete in Indonesian textile market. Keywords: Cost of Goods Manufactured, Sales Price
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ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan penerapan harga pokok produksi untuk menetukan harga jual produk pada perusahaan yang menghasilkan bahan untuk memproduksi kebutuhan primer dalam kehidupan sehari-hari.. Penelitian yang bersifat penelitian deskriptif analitis dengan pendekatan studi kasus. Penelitian ini dilaksanakan mulai bulan September hingga November 2009. Perusahaan X telah melakukan perhitungan harga pokok produksi dengan menjumlahkan biaya bahan baku sebesar Rp. 6.966.508.816,03, bahan penolong sebesar Rp. 0, biaya tenaga kerja sebesar Rp.3.719.362.996, dan overhead pabrik sebesar Rp.383.874.209, sehingga total biaya produksi sebesar Rp.11.069.746.020. Total biaya produksi ditambahkan dengan persediaan awal Rp.2.077.493.434 kemudian dikurangi persediaan akhir Rp.1.512.650.774,59 menjadi harga pokok produksi. Setelah itu harga pokok produksi ditambahkan dengan persediaan barang jadi kain awal sebesar Rp.3.443.537.977,67 lalu dikurangi persediaan barang jadi kain akhir sebesar Rp.3.359.559.484,82, sehingga didapat perhitungan harga pokok penjualan Rp.11.718.567.170. Penjualan yang terjadi pada Perusahaan X bulan Juni 2009 adalah Rp. 14.095.857.050. Dalam hasil penelitian ini diketahui bahwa Perusahaan X menggunakan harga pasar dalam menentukan harga jual produk yang mereka hasilkan agar Perusahaan dapat bersaing dalam pasar tekstil yang ada di Indonesia.
Kata-kata Kunci: Harga Pokok Produksi; Harga Jual
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DAFTAR ISI Halaman HALAMAN JUDUL....................................................................................................i HALAMAN PENGESAHAN......................................................................................ii SURAT PERNYATAAN KEASLIAN SKRIPSI........................................................iii KATA PENGANTAR..................................................................................................iv ABSTRACT...................................................................................................................viii ABSTRAK...................................................................................................................ix DAFTAR ISI................................................................................................................x DAFTAR TABEL........................................................................................................xiv DAFTAR LAMPIRAN................................................................................................xvi
BAB I PENDAHULUAN............................................................................................1 1.1 Latar Belakang........................................................................................................1 1.2 Identifikasi Masalah................................................................................................3 1.3 Maksud dan Tujuan Penelitian................................................................................3 1.4 Kegunaan Penelitian................................................................................................4
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS..................................................................6 2.1 Akutansi Biaya.......................................................................................................6 2.1.1 Pengertian Akuntansi Biaya....................................................................6 2.1.2 Tujuan Akuntansi Biaya..........................................................................8
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Halaman 2.2 Konsep Biaya........................................................................................................10 2.2.1 Pengertian Biaya....................................................................................10 2.2.2 Perbedaan Biaya dan Beban...................................................................11 2.2.3 Klasifikasi Biaya....................................................................................12 2.3 Biaya Produksi.......................................................................................................17 2.3.1 Pengertian Biaya Produksi......................................................................17 2.3.2 Unsur-unsur Biaya Produksi...................................................................18 2.3.2.1 Biaya Bahan Baku....................................................................18 2.3.2.2 Biaya Tenaga Kerja..................................................................24 2.3.2.3 Biaya Overhead Pabrik.............................................................28 2.4 Harga Pokok Produksi............................................................................................34 2.4.1 Pengertian Harga Pokok Produksi...........................................................34 2.4.2 Metode Penentuan Harga Pokok Produksi..............................................34 2.4.3 Metode Pengumpulan Harga Pokok Produksi.........................................36 2.4.3.1 Metode Harga Pokok Proses.....................................................36 2.4.3.2 Metode Harga Pokok Pesanan..................................................37 2.4.3.3 Perbedaan Harga Pokok Proses dan Harga Pokok Pesanan................................................................39 2.5 Penetapan Harga Jual Produk..................................................................................41 2.5.1 Pengertian Harga Jual...............................................................................41 2.5.2 Faktor-faktor Yang Mempengaruhi Harga Jual........................................41 2.5.3 Penentuan Harga Jual Berdasarkan Metode Proses..................................42 2.5.4 Penentuan Harga Jual Berdasarkan Metode Pesanan...............................42 2.5.3 Metode Penetapan Harga Jual..................................................................43 2.6 Kerangka Pemikiran dan Hipotesis.........................................................................47
BAB III METODOLOGI PENELTIAN.......................................................................50 3.1 Lokasi dan Waktu Penelitian..................................................................................50
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3.2 Objek Penelitian......................................................................................................50 3.3 Metode Penelitian....................................................................................................50 3.3.1 Jenis Data..................................................................................................51 3.3.2 Teknik Pengumpulan Data........................................................................51 3.3.3 Teknik Pengolahan Data............................................................................53 3.3.4 Operasional Variabel.................................................................................53
BAB IV HASIL PENELITIAN DAN PEMBAHASAN……………………………...54 4.1 Hasil Penelitian.........................................................................................................54 4.1.1 Sejarah Perusahaan....................................................................................54 4.1.2 Struktur Organisasi dan Uraian Tugas dan Wewenang.............................55 4.1.3 Proses Produksi..........................................................................................70 4.1.4 Penetapan Biaya Produksi..........................................................................71 4.1.4.1 Penetapan Biaya Bahan Baku......................................................71 4.1.4.2 Penetapan Biaya Bahan Baku Penolong......................................73 4.1.4.3 Penetapan Biaya Tenaga Kerja....................................................73 4.1.4.4 Penetapan Biaya Overhead Pabrik...............................................74 4.2 Pembahasan................................................................................................................74 4.2.1 Perhitungan Harga Pokok Produksi Di Perusahaan ”X”.............................74 4.2.1.1 Biaya Bahan Baku........................................................................75 4.2.1.2 Biaya Bahan Penolong.................................................................77 4.2.1.3 Biaya Tenaga Kerja......................................................................77 4.2.1.4 Biaya Overhead Pabrik................................................................79 4.2.1.5 Total Harga Pokok Produksi........................................................80 4.2.2 Penetapan Harga Jual Perusahaan Dengan Metode Ful Costing........................................................................89 4.2.3 Laporan Laba Rugi Per Jenis Kain Dengan Metode Full Costing.......................................................................96
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4.2.4 Evaluasi Perhitungan Harga Pokok Produksi Dengan Penentuan Harga Jual...................................................................101
BAB V KESIMPULAN DAN SARAN.........................................................................102 5.1 Kesimpulan...............................................................................................................102 5.2 Saran………………………………………………………………………….........103
DAFTAR PUSTAKA………………………………………………………………….105 LAMPIRAN…………………………………………………………………………...106 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)…………………107
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DAFTAR TABEL Halaman Tabel I
Perbedaan Harga Pokok Pesanan Dan Harga Pokok Proses …….....40
Tabel II
Perhitungan Harga Jual Dengan Cost Plus Pricing Berdasarkan Pendekatan Full Costing……………………………...44
Tabel III
Perhitungan Harga Jual Dengan Cost Plus Pricing Berdasarkan Pendekatan Variable Costing……………………........44
Tabel IV
Formula Kain…………………………………………………….....72
Tabel V
Harga Satuan Biaya Bahan Baku……………………………….......72
Tabel VI
Volume Produksi Bulan Juni 2009....................................................75
Tabel VII
Penjualan Per Jenis Kain Menurut Harga Pasar................................76
Tabel VIII
Pemakaian Bahan Baku Benang Per Jenis Kain ...............................76
Tabel Ix
Biaya Tenaga Kerja Langsung Juni 2009..........................................77
Tabel X
Biaya Tenaga Kerja Tidak Langsung Juni 2009................................78
Tabel XI
Makloon Grey Periode Juni 2009......................................................78
Tabel XII
Total Biaya Tenaga Kerja Juni 2009..................................................79
Tabel XIII
Biaya Overhead Pabrik Juni 2009......................................................79
Tabel XIV
Biaya Overhead Per Jenis Kain Juni 2009.........................................80
Tabel XV
Harga Pokok Penjualan Periode Menurut Perusahaan.......................81
Tabel XVI
Harga Pokok Penjualan Periode Juni 2009 Menurut Penulis.............82
Tabel XVII
Biaya Produksi....................................................................................84
Tabel XVIII
Persediaan Barang Dalam Proses Awal Juni 2009.............................85
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Tabel XIX
Persediaan Barang Dalam Proses Akhir Juni 2009...........................85
Tabel XX
Harga Pokok Produksi.......................................................................86
Tabel XXI
Persediaan Barang Kain Jadi Kain Awal...........................................87
Tabel XXII
Persediaan Barang Kain Jadi Kain Akhir..........................................87
Tabel XXIII
Harga Pokok Penjualan.....................................................................88
Tabel XXIV Harga Pokok Penjualan Per Kg.........................................................88 Tabel XXV
Biaya Administrasi Dan Umum........................................................90
Tabel XXVI Biaya Pemasaran...............................................................................90 Tabel XXVII Pendistribusian Biaya Admnistrasi & Umum...................................91 Tabel XXVIII Pendistribusian Biaya Admnistrasi & Umum Per Kg.......................91 Tabel XXIX Pendistribusian Biaya Pemasaran......................................................92 Tabel XXX
Pendistribusian Biaya Pemasaran Per Kg..........................................92
Tabel XXXI Harga Jual Per Jenis Kain..................................................................93 Tabel XXXII Harga Jual Per Jenis Kain Per Kg......................................................94 Tabel XXXIII Perhitungan Laba Rugi Metode Ful Costing.....................................96 Tabel XXXIV Laporan Laba Rugi Menurut Perusahaan..........................................97 Tabel XXXV Laporan Laba Rugi Menurut Penulis ...............................................98
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DAFTAR LAMPIRAN Halaman Lampiran A
Struktur Organisasi…………………………………………….106
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