AKUNTANSI BAHAN SISA STONEWARE BSK-4 PADA PRODUKSI ASBAK COKLAT (D 11,0 CM – T 5,5 CM)

Abstract

The aims of this research were: (1) To know the cost of goods manufactured
BSK-4 stoneware; (2) To know the accounting treatment of scrap material; (3)
To know the influence of accounting treatment of scrap material to cost of goods
manufactured brown astray; and (4) To know the influence of accounting treatment
of scrap material to net profit margin brown astray. The research results shew that:
(1) The the cost of goods manufactured BSK-4 stoneware was Rp 2.633,76 each
kg.

The BSK-4 stoneware is a work in process goods, because it was an result from
production process of quartz, kaolin, Kalimantan clay, RRT feldspar, and

it was a
raw material to produce ceramics goods that is brown astray; (2) The production
process of brown astray (d 11,0 cm - h 5,5 cm) based Kalimantan clay create scrap
material, that is BSK-4 stoneware about 3% or 0,012 kg. Its scrap material was
not sold and its creating was caused by its ordering characteristic. The accounting
treatment of BSK-4 stoneware annihilation cost was load on brown astray order,
by debit of work in process goods - raw material cost, and credit of raw material
cost; (3) The accounting treatment of scrap material BSK-4 stoneware was influence
of cost of goods manufactured brown astray. Cost of goods manufactured brown
astray before accounting treatment of scrap material was Rp 19.801,35, and after
accounting treatment of scrap material was Rp 19.819,35 each unit, so it was
decrease Rp 18,00 each unit; and (4) The accounting treatment of scrap material
BSK-4 stoneware was influence of net profit margin brown astray. Net profit margin
brown astray before accounting treatment of scrap material was Rp 2.780,44, and

after accounting treatment of scrap material was Rp 2.784,56 each unit, so it was
decrease

Rp 4,12 each unit.