ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU

Authors

  • Diah Suciati UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia
  • Dyah Pravitasari UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia

DOI:

https://doi.org/10.29040/jap.v24i2.11892

Keywords:

Cost Control, Raw Materials, Overhead Costs, Production Costs, Jenang Business

Abstract

Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.

References

Ayuningtyas Dwinta, 2013. Evaluasi Penerapan Biaya Standar Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi pada Harian Tribun Manado, Jurnal EMBA, Vol 1 No 4.

Gonibala Nirfandi, dkk, 2019. Analisis Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM di Kota Kotamobagu, Jurnal Berkala Ilmiyah Efisiensi, Vol 19. No 01.

Hidayat Lukman, 2013. Analisis Biaya Produksi dalam meningkatkan Profitabilitas Perusahaan. Jurnal Ilmiyah Manajemen Kesatuan, vol 1, no. 2.

Moleong Lexy J, 2010. Metodologi Penelitian Kualitatif , Bandung: PT. Remaja Rosdakarya.

Restu Panca, Anugerah Hareva, 2022. Analisis Biaya Produksi Dengan Menggunakan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi, Jurnal Akuntansi Manajemen Dan Ekonomi, vol 1, no. 2.

Sugiono, 2017. Metode Penelitian Kuantitatif Dan Kualitatif, dan R&D, Bandung Alfabeta,

Ayuningtyas Dwinta, 2013. Evaluasi Penerapan Biaya Standar Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi pada Harian Tribun Manado, Jurnal EMBA, Vol 1 No 4.

Gonibala Nirfandi, dkk, 2019. Analisis Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM di Kota Kotamobagu, Jurnal Berkala Ilmiyah Efisiensi, Vol 19. No 01.

Hidayat Lukman, 2013. Analisis Biaya Produksi dalam meningkatkan Profitabilitas Perusahaan. Jurnal Ilmiyah Manajemen Kesatuan, vol 1, no. 2.

Moleong Lexy J, 2010. Metodologi Penelitian Kualitatif , Bandung: PT. Remaja Rosdakarya.

Restu Panca, Anugerah Hareva, 2022. Analisis Biaya Produksi Dengan Menggunakan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi, Jurnal Akuntansi Manajemen Dan Ekonomi, vol 1, no. 2.

Sugiono, 2017. Metode Penelitian Kuantitatif Dan Kualitatif, dan R&D, Bandung Alfabeta,

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Published

2023-12-22

How to Cite

Suciati, D., & Pravitasari, D. (2023). ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU. Jurnal Akuntansi Dan Pajak, 24(2). https://doi.org/10.29040/jap.v24i2.11892

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