PENGARUH KOMPOSISI BAHAN BAKU MASSA COR CN (CN2, CN3, CN6, CN7, CN8) TERHADAP TEKNOLOGI PROSES DAN VARIABEL KEUANGAN PADA UPT PSTKP BALI-BPPT

Abstract

Abstracts: The aims of this are to know the influence of CN casting massa raw material
composition to technology process, cost of goods manufactured calculation, transfer
price determination, inventory valuation, operating expense and operating profit
recognition. The research results shew that: (1) the production process technology
CN casting massa follow by: weighting, grussing, mixing, filtring, and carrying.
On the weighting process, the greater amount of composition and/or kinds of raw
material, the more complex and longer of weighting process. The raw material
composition influenced process technology CN casting massa superior on weighting
process; (2) the cost of good manufactured CN casting massa was Rp 2.896,83 for
CN2, Rp 3.031,83 for CN3, Rp 3.017,00 for CN6, Rp 3.004,52 for CN7, and Rp
2.996,50 for CN8. (3) the transfer price CN casting massa  composition was Rp
3.302,39 for CN2, Rp 3.456,28 for CN3, Rp 3.473,58 for CN6, Rp 3.425,15 for CN7,
and Rp 3.416,01 for CN8. (4) the ending inventory CN casting massa  composition
was Rp 434.524,50 for CN2, Rp 454.774,50 for CN3, Rp 457.050,00 for CN6, Rp
450.678,00 for CN7, and Rp 449.475,00 for CN8. (5) the marketing expense CN
casting massa was Rp 173,81 for CN2, Rp 181,91 for CN3, Rp 182,82 for CN6, Rp
180,27 for CN7, and Rp 179,79 for CN8. (6) The operating profit CN casting massa
was Rp 115,87 for CN2, Rp 121,27 for CN3, Rp 121,88 for CN6, Rp 120,18 for CN7,
and Rp 119,86 for CN8.