ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PT AWFA SMART MEDIA PALEMBANG

Analysis of the Calculation of Production Costat PT Awfa Smart Media Palembang State Polytechnic of Sriwijaya, Accounting Department Nurlita Ulfani Rohmah, 2015 (xv + 86 Sheets) Email: nurlitaulfanirohmah@gmail.com The title of this final report is “Analysis of the Calculation of Production Cost at PT Awfa Smart Media Palembang.”PT Awfa Smart Media Palembang is one of companies that is engaged in printing. This company is located at Kapten A. Rivai Street No. 267 Palembang. The author uses several methods for obtaining data from company such as interview, observation and literature study. Objects analyzed in this final report are the calculation of invitation, calender, and brochure ordered in 2014. Based on the obtained data, the author found several problems, among other things, the company is not yet right in classifying the elements of production cost such ascost of indirect materials. This company did not calculate the electricity cost, the depreciation cost of equipment and printing machine, the rent building cost are not included as the factory overhead cost on the calculation of production cost. To solve this problems, the author tries to gives some suggestions which may be useful for the company such as the company should classify the elements of production cost appropriately, beside that the company should charge the electricity cost, the depreciation cost of equipment and printing machine, and the rent building cost as the factory overhead cost on the calculation of production cost