KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR “CN7” DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS, DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN

Abstract

The aims of this research relate to casting massa

“CN7†(40% Suka
Bumi Blend : 25% RRT Feldspar : 20% Caolin : 2,5% Ball Clay : 12,5% Cuarsa)
were : (1) To determine process technology casting massa

“CN7â€; (2) To calculate

cost of good manufactured; (3) To determine transfer price; and (4) To recognized
ending inventory that reported on balance sheet. The research results shew that :
(1) The process technology casting massa

“CN7†according to production function
were : weighting process,

grussing process, mixing process, filtring process, and
carrying process; (2)

Cost of good manufactured

cor massa

“CN7†according to
Activity Based Costing (ABC) systems was Rp 2.896,83 each unit, that followed by
raw materal cost Rp 1.960,00, direct labour cost Rp 860,84, variable overhead cost
Rp 39,89, and fixed overhead cost

 Rp 36,09; (3) The transfer price casting massa

“CN7â€

according to full cost transfer pricing method

was Rp 3.302,39

each unit, that
transfer price

formed by cost of good manufactured Rp 2.896,83, operating expense
Rp 289,68 (marketing expense Rp 173,81 and general & administration expense Rp
115,87), and expected margin Rp 115,87; and (4) Ending inventory casting massa

“CN2†according to specific identification method was Rp 434.524,50.