Perhitungan Harga Pokok Produksi Sebagai Dasar Penetapan Harga Jual Produk Pada AHong Chinese Food Restaurant Di Surabaya

Bima, Yohanes Harya (2019) Perhitungan Harga Pokok Produksi Sebagai Dasar Penetapan Harga Jual Produk Pada AHong Chinese Food Restaurant Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Official URL: http://repositori.ukdc.ac.id

Abstract

Ahong Chinese Food Restaurant is a culinary place that has been established 31 years ago and has proven to be able to compete with other restaurants by opening a branch on Jalan Raya Mulyosari No. 96 PC-22 Surabaya. To get the maximum profit with minimal expenditure, Ahong Chinese Food Restaurant must have a calculation of the cost of production itself which according to accounting calculations is slightly different and less than the maximum. This study aims to determine the calculation of the cost of production of food samples, namely tauco cooked pork (a special and best-selling menu) in AHong Chinese Food Restaurant, and to compare the cost of production applied to AHong Chinese Food Restaurant by calculating the cost of production by method full costing. This research is a research using descriptive analysis method and full costing method using secondary data during January-March 2018 obtained from AHong Chinese Food Restaurant. The results of the study indicate that the calculation of the cost of production according to the company for the menu of tauco cooked pork is lower than the full costing method. The difference is Rp. 579. This difference is due to the calculation according to the company that the value of depreciation of cooking / kitchen equipment is not taken into account, so that it will affect the profit set by Ahong Chinese Food Restaurant by 70%.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWawolangi, Jeanne ANIDN0707015701UNSPECIFIED
Uncontrolled Keywords: Full Costing; Selling price; Cost of goods sold
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Cahyo HW
Date Deposited: 19 Dec 2020 13:04
Last Modified: 19 Dec 2020 13:04
URI: http://repositori.ukdc.ac.id/id/eprint/476

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