DAFTAR ISI

HALAMAN JUDUL .................................................................................... i

HALAMAN MOTTO ........................................................................,,........ ii
KATA PENGANTAR ................................................................................. iii
DAFTAR ISI ................................................................................................. iv
DAFTAR GAMBAR......................................................................................vi
DAFTAR TABEL.......................................................................................... vii

BAB.I. PENDAHULUAN............................................................................ 1

1.1.Latar Belakang ................................................................................... 1

1.2.Rumusan Masalah ............................................................................... 3

1.3.Tujuan Penelitian ................................................................................ 3

1.4.Manfaat Penelitian .............................................................................. 3

1.5.Lokasi Penelitian ................................................................................. 5

1.6.Jenis Data ............................................................................................ 5

1.7.Metode Pengumpulan Data ................................................................. 5

1.8.Alat Analisis ........................................................................................ 6

1.9.Sistematika Penulisan ......................................................................... 6

BAB.II TINJAUAN PUSTAKA .................................................................. 7

2.1.Pengertian Harga Pokok Barang Produksi .......................................... 7

2.2.Tujuan Dan Manfaat Penentuan Harga Pokok Produksi ..................... 7

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 2.3.Biaya .................................................................................................... 8

2.4.Elemen BiayaProduksi Dalam Penentuan Harga Pokok Produksi ..... 12

2.5.Metode Pengumpulan Harga Pokok Produksi .................................... 21

2.6.Sistem Harga Pokok Produksi ............................................................. 25

2.7.Metode Penentuan Harga Pokok Produksi ........................................... 26

BAB III GAMBARAN UMUM PERUSAHAAN ....................................... 29

3.1 Sejarah Perusahaan .................................................................................... 29

3.2 Struktur Organisasi Perusahaan ................................................................. 28

3.3 Tenaga Kerja Perusahaan .......................................................................... 30

BAB IV PEMBAHASAN .............................................................................. 32

4.1 Proses Produksi .......................................................................................... 32

4.2 Pemasaran Hasil Produksi .......................................................................... 32

4.3 Perhitungan Harga Pokok Produksi ........................................................... 32

4.4 Penentuan Harga Pokok Produksi Berdasarkan Varible Costing……...... 35

BAB V PENUTUP.......................................................................................... 36

5.1 Kesimpulan ................................................................................................ 38

5.2 Saran .......................................................................................................... 39

DAFTAR PUSTAKA

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 DAFTAR GAMBAR

Struktur Organisasi UD. Latansa..................................................30

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 DAFTAR TABEL

Tabel 4.1 Penentuan Harga Pokok Produk Pagar stainless steel

minimalis ukuran 3 x 50 ............................................................. 33

Tabel 4.2 Penggunaan Biaya Sesungguhnya Dalam

Produksi Pagar ........................................................................... 36

Tabel 4.3 Penentuan Harga Pokok Produksi Berdasarkan

Metode Variable Costing........................................................... 37

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