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DAFTAR ISI

HALAMAN JUDUL

LEMBAR PENGESAHAN

LEMBAR ASISTENSI

DAFTAR ISI.......................................................................................................i

DAFTAR TABEL...............................................................................................iii

DAFTAR GAMBAR ..........................................................................................iv

BAB I GAMBARAN UMUM PERUSAHAAN

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

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

1.3 Tujuan Penulisan Laporan.............................................................3

1.4 Batasan Masalah............................................................................4

BAB II LANDASAN TEORI

2.1 Konsep Biaya an Penggolongan Biaya......................................!

2.2 Metoe Perhitungan Biaya...........................................................12

2.2.1 Metoe Full Costing ...........................................................12

2.2.2 Metoe "B#.......................................................................13

2.3 Per$eaan Perhitungan %arga Pokok Prouksi Ber$asis

&ungsi an "ktivitas....................................................................1'

2.4 Penyusutan...................................................................................1(

2.!  Break Event Point ........................................................................1)

BAB III METODOLOGI PENELITIAN

3.1 *tui Literatur an Perumusan Masalah..........................................223.2 +enti,ikasi Masalah.........................................................................22

3.3 Pengumpulan -ata...........................................................................22

3.4 Pengolahan -ata..............................................................................23

3.! "nalisis -ata....................................................................................23

3.' Penutup............................................................................................23

BAB IV PENGOLAHAN DATA

4.1 Pengumpulan -ata

4.1.1 Komponen Biaya

4.1.1.1 Biaya Bahan Baku Langsung  Direct Material /

4.1.1.2 Biaya Tenaga Kerja Langsung  Direct Labor /

4.1.1.3 Biaya Overhead  Pa$rik B0P/

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4.1.1.4 Biaya Perlengkapan "ministrasi mum

an Penjualan Selling  General  an

 Administrative  E!ense/

4.1.1.! "set

4.2 Pengolahan -ata4.2.1 aktu Proses Prouk 

4.2.2 Perhitungan Penyusutan

4.2.3 Perhitungan %arga Pokok Prouksi engan Metoe "B#

4.2.4 Perhitungan %arga Pokok Penjualan

4.2.! Perhitungan Break Even Point  BP/

4.2.' La$a Rugi

BAB V ANALISIS

!.1 "nalisis -ata Ke$utuhan Material...................................................44

!.2 "nalisis %arga Bahan Baku.............................................................44

!.3 "nalisis Tingkat Prouksi................................................................4!!.4 "nalisis Perhitungan %arga Pokok Prouksi...................................4!

!.! "nalisis Break Event Point ..............................................................4'

!.' "nalisis La$a Rugi...........................................................................4(

BAB VI KESIMPULAN

'.1 Kesimpulan

  '.2 *aran

DAFTAR PUSTAKA

LAMPIRAN

DAFTAR TABEL

Tabel 1.1   5umlah Karya6an......................................................................!

Tabel 3.1 Direct Material  untuk Komponen M&7...................................1)

Tabel 3.2  Direct Material  untuk Komponen B0 paa Tamiya ".............18

Tabel 3.3  Direct Material  untuk Komponen B0 Paa Tamiya B.............18

Tabel 3.4  Direct Material  untuk Komponen B0 paa Tamiya #.............18

Tabel 3.5  Direct Labor  0perator Langsung/...........................................18

Tabel 3.   Biaya Overhead ........................................................................29

Tabel 3.!   Biaya *7:".............................................................................29

Tabel 3."   Biaya "ndirect Labor  Pekerja Tiak Langsung/......................29

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Tabel 3.#   Biaya Tetap Prouksi................................................................21

Tabel 3.1$   Biaya ;aria$el Prouksi............................................................22

Tabel 3.11   Ke$utuhan nit<Ra6 Material "ktual......................................23

Tabel 3.12   Komponen Tamiya....................................................................24

Tabel 3.13   "set Perusahaan an Penyusutan..............................................24

Tabel 3.14   Rekapitulasi %arga Pokok Prouksi Masing=masing Tamiya...2!

Tabel 3.15   Perhitungan BP untuk Tmiya "..............................................2'

Tabel 3.1   Perhitungan BP untuk Tmiya B..............................................2(

Tabel 3.1!   Perhitungan BP untuk Tmiya #..............................................28

DAFTAR GAMBAR 

Ga%ba& 1.1   Logo Perusahaan.......................................................................3

Ga%ba& 1.2   *truktur 0rganisasi Perusahaan################################################4

Ga%ba& 3.1   7ra,ik Break Event Point  Prouk Tamiya ".............................2(

Ga%ba& 3.2   7ra,ik Break Event Point  Prouk Tamiya B.............................2)

Ga%ba& 3.3   7ra,ik Break Event Point  Prouk Tamiya #.............................28

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