KAJIAN HARGA POKOK PRODUKSI PROTOTIPE BUAH KELAPA KECIL KUNING DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS DAN EFEKNYA TERHADAP HARGA JUAL DAN PERSEDIAAN

Abstract

The aims of this research that relate for yellow small coconut fruit
prototype were : (1) To calculate  cost of good manufactured; (2) To determine
cost price; and (3) To recognized ending inventory. The research results shew that
: (1) Cost of good manufactured yellow small coconut fruit prototype according to
UPT PSTKP Bali was Rp 26.553,31 each unit, that followed by raw materal cost
Rp 11.379,99, direct labour cost Rp 7.586,66, variable ovrehead cost Rp 3.793,33,
and ï¬ xed overhead cost Rp 3.793,33, but according to Activity Based Costing (ABC)
systems was Rp 26.969,58 each unit, that followed Unit-Level Activity Cost Rp
19.315,89, Batch-Related Activity Cost Rp 1.571,48, Product-Sustaining Activity
Cost Rp 5.591,34, dan Facility-Sustaining Activity Cost Rp 490,86; (2) Selling price
yellow small coconut fruit prototype according to UPT PSTKP Bali was Rp 34.519,30
each unit, that price  formed by cost of good manufactured Rp 26.553,31 expected
proï¬ t margin Rp 5.310,66, and operation expense Rp 2.655,33 but according to full
cost pricing method, selling price was Rp 35.060,45 each unit, that price  formed by
cost of good manufactured Rp 26.969,58, expected proï¬ t margin Rp 5.393,92, and
operating expense Rp 2.696,96; and (3) Ending inventory yellow small coconut fruit
prototype according to UPT PSTKP Bali was Rp 1.327.665,50, but according to
Financal Accounting Standard ending inventory was Rp 1.348.479,00. UPT PSTKP
Bali recognized and reported ending inventory smaller Rp 20.813,50. Financial
statement reported by UPT PSTKP Bali was understated.