Implementasi Aplikasi Harga Pokok Produksi pada UKM

Authors

  • Vini Mariani Bina Nusantara University
  • Lianawati Christian Bina Nusantara University
  • Henny Hendarti Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v6i1.2297

Keywords:

application, final production price, implementation, SME

Abstract

The accuracy of the production cost report is the basis of the control and decision making. Production cost affects the selling price of a product. The purpose of the study is to examine the procedures, forms, and reports relating to accounting information system production cost calculation in SMEs, analyze and design information systems that can support the planning and control of production information system ranging from production planning to report the cost of production by using The weighted average method. The methodology
used is the method of data collection, information and interviews. The method of designing the production cost is Object Oriented and Design. Program language used is Visual Basic. Implementation of the production cost applications in small and medium enterprises (SMEs) is to make application of MO estimation recording process and MO rate, cost card standard recording, WIP process recording, the quotation letter of raw materials, receipt of goods recording, the working hours card recording, cash expenditures recording, WIP transfer unit recording (work in process), the process of the final WIP units recording.

Dimensions

Plum Analytics

References

Boggs, R. A. (1987) Implications of Formal Production Information System for Production Management, 08(4), International Journal of Operations & Production Management.

Heizer, J., Render, B. (2006). Operations Management jilid 1. Terjemahan Setyoningsih D & Almahdy I. Jakarta: Salemba Empat

Horngren, C. T., Datar, S. M., Rajan, M. V. (2012). Cost Accounting A Managerial Emphasis. New York: Prentice Hall.

Jogiyanto, H. M. (2005) Analisis dan Desain Sistem Informasi: Pendekatan Terstruktur Teori dan Praktik Aplikasi Bisnis. Yogyakarta: Penerbit Andi.

Meyer, A. D., Ferdows, K. (1990). Influence of Manufacturing Improvement Programmes On Performance, 10(2). International Journal of Operations & Production Management.

O’Brien, J. A.. (2005). Pengantar Sistem Informasi: Perspektif Bisnis dan Manajerial. (Edisi ke-12). Terjemahan. Jakarta: Salemba Empat.

Romney, M. B., Steinbart, P. J. (2006). Accounting Information Systems. (10 th Edition). Pearson Prentice Hall

Sedgewick, D. (1992). Productivity control. Work Study Journal 41(7): 8-10.

Whitten, J., Bentley, L., Dittman, K. (2009). System Analysis and Design Method. (7th Edition). Boston: McGraw-Hill

Downloads

Published

2015-03-01

Issue

Section

Articles
Abstract 356  .
PDF downloaded 462  .