VARIABLE COSTING SEBAGAI SALAH SATU PENENTU BREAK EVEN POINT PADA UD. BALI ALAM DESA PADANG SAMBIAN KELOD, DENPASAR BARAT

Abstract

Penelitian ini bertujuan untuk mengetahui (1) cara memisah biaya semi variabel ke dalam biaya tetap dan biaya variabel pada UD. Bali Alam Desa Padang Sambian Kelod, Denpasar Barat, (2) perhitungan variable costing pada UD. Bali Alam Desa Padang Sambian Kelod, Denpasar Barat, (3) perhitungan break even point pada UD. Bali Alam desa Padang Sambian Kelod, Denpasar Barat, dan (4) variable costing dalam menentukan break even point. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subjek penelitian ini adalah UD. Bali Alam, dan objek penelitian ini adalah biaya semi variabel, variable costing, dan break even point. Pengumpulan data menggunakan metode dokumentasi. Hasil peneltian ini menunjukkan pemisahaan biaya semi variabel dengan menggunakan metode kuadrat terkecil. Perhitungan harga pokok produk pada perusahaan dengan menggunakan metode variable costing, jumlah biaya produk pada bulan Juli 2013 sebesar Rp 851.098.720,00, bulan Agustus sebesar Rp 1.001.114.416,00, bulan September sebesar Rp 969.441.168,00, bulan Oktober sebesar Rp 1.001.051.632,00, bulan Nopember sebesar Rp 932.983.616,00. dan bulan Desember sebesar Rp 588.983.616,00. Break even point periode Juli sampai Desember 2013 sebesar 4.181 unit. Besar harga pokok produk dengan metode variable costing selama periode Juli sampai Desember 2013 adalah Rp 5.344.673.168 menentukan break even point sebanyak 4.181 unit.
Kata Kunci : Variable Costing, Break Even Point, dan Biaya Semi Variabel.

This research was aimed at investigating (1) the separation of semi variable cost into fix cost and variable cost in UD. Bali Alam Desa Padang Sambian Kelod, Denpasar Barat, (2) the calculation of variable costing in UD. Bali Alam Desa Padang Sambian Kelod, Denpasar Barat, (3) the calculation of break even point in UD. Bali Alam Desa Padang Sambian Kelod, Denpasar Barat, and (4) the variable costing in determining break even point. This research was descriptive research, in which this research employed quantitative approach. The subject of the research was UD. Bali Alam, and the object of this research was semi variable cost, variable costing, and break even point. The data in this research was gathered through documentation method. The result of this research showed that the separation of semi variable cost through the use of least squares method. The calculation of cost of product in the company through the use of variable costing shows that the amount of product cost on July, 2013 was Rp 851.098.720,00, on August was Rp 1.001.114.416,00, on September was Rp 969.441.168,00, on October was Rp 1.001.051.632,00, on November was Rp 932.983.616,00, and on December was Rp 588.983.616,00. The break even point on the period of July to December, 2013 was 4.181 units. Large cost of the product with variable costing method over the period July to December 2013 was Rp 5.344.673.168 determine the break even point as much as 4,181 units.
keyword : Variable Costing, Break Even Point, Semi Variable Cost