Analisis pembebanan tarif biaya overhead pabrik terhadap harga pokok produksi pada perusahaan ud den yu shoes Kediri

Abstract

The  imposition  of  factory  overhead  costs  on  the  cost  of  production to determine  the  overall  calculation  of  production  costs  in  companies  that  carry  out production  activities.  So  this  study  aims  to  determine  the  burden  of  factory overhead  costs  on  the  cost  of  production  by  using  the  full  costing  method.
This type  of  research  is  descriptive  quantitative  with  research  subjects  at  UD  Den  Yu Shoes Kediri in 2016. Data obtained through interviews, documentation and direct 
observation to the company. The data analysis technique used is by calculating the overall  factory  overhead costs  with  the  basics  of  product  unit  rates,  raw  material costs,  direct  labor,  direct  working  hours,  and  machine  hours.  Calculation  of  cost of goods manufactured using the full costing  method.
Based on data analysis, the results of the study show that the charging of UD Den Yu Shoes factory overhead costs  is  Rp.294,300,000  with  the  calculation  of  the  cost  of  production  of  Rp. 828,300,000,  the  income  statement  is  Rp.  621,401,040,  experiencing  a  very 
significant difference with the loading of both variable and fixed factory overhead costs of  Rp.  567,345,143  with  the  calculation  of  the  cost of  production  using  the full  costing  method  of  Rp.  1,296,345,143.  The calculation  affects  the  company's income statement of Rp. 148,355,897.