PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP

Abstract

The aims of this research that relate for the green teapot prothotype which
decorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculate

cost of
good manufactured; (2) To determine cost price; (3) To recognized ending inventory;
and (4) To knew the influences of financial variable to financial statements current
period. The research results shew that : (1) Cost of good manufactured the green
teapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actually
was Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, direct
labour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overhead
cost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp
85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labour
cost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead cost
Rp 1.670,63. Cost of good manufactured green teapot

prothotype actually smaller
than theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actually
was Rp 84.668,75 each unit, that price

formed by cost of

good manufactured Rp
73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50
(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),
but according to full cost pricing method (theoretically), cost price was Rp 98.553,20
each unit, that price

formed by cost of good manufactured Rp 85.690,44, expected
profit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expense
Rp 5.141,90 and general & administration expense Rp3.427,93). Cost price green
teapot

prothotype actually smaller than theoretically Rp 13.884,45;

(3) Ending
inventory of green teapot

prothotype actually was Rp 4.417.500,00, but according
to Special identification (theoretically), ending inventory was Rp 5.141.906,40.
Ending inventory of green teapot prothotype actually smaller than theoretically
Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods
manufactured, cost price, and ending inventory green teapot

prothotype caused
financial statements actually

was understated.