ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA YAYASAN MANUEL RUNTU INDONESIA WOLOAN

Abstract

The company is a form of business that carries out activities to produce goods or services. Every company has a goal to be able to maximize profit (profit), because of that it is important for management to make plans for the income and costs of the company. The calculation of the Cost of Production (HPP) is important for the company, in which the company identifies the costs required when producing a product. The Manuel Runtu Foundation is a non-profit organization engaged in the social sector in North Sulawesi. The Manuel Runtu Foundation has several operating activities, one of which is producing a statue called the Youth Sculpture Work (KAPARE).

            The purpose of this study is to find out the calculation of the cost of production of KAPARE carried out by the Foundation, then to determine the calculation of the cost of production based on the full costing method, as well as to carry out a comparative analysis of the cost of production from the two calculations. Sources of data used in this study using primary data sources and data collection techniques carried out by the method of documentation and interviews.

The results of the research by the Manuel Runtu Foundation, especially the Youth Sculpture Work Unit (KAPARE) in calculating the Cost of Production (HPP) only calculate the cost of direct materials and direct labor, so it is not in accordance with the applicable calculation method. Calculation of HPP using the Full Costing Method in sculpture production takes into account all costs, namely direct materials, direct labor to factory overhead costs. From the difference in calculations it gives effect to the gross profit on sales. It is recommended that the Foundation in carrying out HPP calculations use one of the applicable calculation methods in order to assist in decision making.