EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI PERUSAHAAN NARTI'S SILVER

ABSTRAK Manufacturing companies are companies whose activities or processing raw materials into finished goods. In a manufacturing company that made the object of research is the evaluation of the calculation of the cost of production companies Narti's Silver. This study aims to determine the calculation of production cost budget, knowing the cost of product realization, and to know the comparison results of the calculation of the cost of production. This research is a comparative study by analyzing both quantitative and qualitative results will be compared and analyzed. Data collection techniques done by interviews and observations to employees and managers Narti's Silver. The results showed that (1) the cost of production budgets have not been able to reflect the cost of production incurred by calculating the overhead costs of 20%, (2) the cost of production realization can give calculations cost of production accurately (3) in order to cover the costs of production to the company Narti's Siver must take back the budgeted overhead costs by 20% to 30%. Therefore, when the cost of production calculations right company then the company can sales price and maximum profit. Kata kunci : Manufacturing companies, overhead cost, production cost, cost of production