ABSTRAK
The ANALYSIS of the ALLOCATING of the PRODUCTION COST TOGETHER in the DETERMINATION of PRODUCTION COST PRICE of furniture IN CV.GUNUNG JATI MEUBEL UKIR JEPARA in BANDAR LAMPUNG
SYLVIA OCTA FEBRIYANI
CV. the Mountain of furniture Teak carves Jepara am one of the alliance companies that his capital comes from participants who are mentioned commanditairs, where this company is the company that is involved in the product furniture, like perabot-furniture. The main raw material that is utilised is previous teak wood is processed manjadi various furniture kinds.
In counting cost price respectively the product kind, the company allocates the production cost together to respectively the equal product kind by means of dividing all the production cost together for one year with the number that is produced in this year. By means of being like this the company cannot determine the contribution respectively the product appropriately to the company's profit because of the quantity respectively the different product. Nearby that the company experiences the difficulty in taking the policy because of being not known what product that enjoys the biggest production cost and that enjoy the production cost am smallest.
With the problem like this above, the writer makes the hypothesis whether the calculation method of the production cost that is used CV. the Mountain of furniture Teak carves Jepara this can produce their respective production cost price of the product kind appropriately. The aim of this writing is to know and determine the foundation of the allocation of the production cost together to various product sorts that are produced in order to determine production cost price per the product kind and his contribution in increasing the company's profit.
In the research am based on the calculation of the allocation of the production cost together show results that is: by using the method sell/the market price, then the product that absorbs the production cost is biggest am the product sova as big as Rupiah. 175,383,010.00 and that is smallest am the product of the terrace seat as big as Rupiah. 47,831,730.00. Whereas in the method in general is weighed, the product that absorbs the production cost is biggest am the buffet product as big as Rp.239.158.650,00 and the smallest product Rp.47.831.730,00 am sova. For the cost method in general the unit, the allocation of the production cost with him, the product that absorbs the production cost is biggest am the product sova as big as Rp.158.789.400,00 and the seat product eats that is smallest as big as Rp.72.913.500,00