PERSENTASE BIAYA BAHAN BAKU, BIAYA TENAGA KERJA, BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA PT. INDOHAMAFISH TAHUN 2014

Abstract

Penelitian ini bertujuan untuk mengetahui (1) persentase biaya bahan baku, terhadap harga pokok produksi pada PT. Indohamafish (2) persentase Biaya tenaga kerja terhadap harga pokok produksi pada PT. Indohamafish dan (3) persentase biaya overhead pabrik terhadap harga pokok produksi pada PT. Indohamafish. Penelitian ini dilaksanakan pada PT. Indohamafish, Desa Pengambengan, Negara – Bali. Data dikumpulkan dengan metode wawancara dan dokumntasi. Dan selanjutnya dianalisis dengan analisis deskriptif . Hasil penelitian menunjukan bahwa Pada PT. Indohamafish Besar biaya bahan baku memberikan persentasenya terhadap harga pokok produksi selama tahun 2014 sebesar 41,09%. (2) Biaya tenaga kerja pada PT. Indohamafish terlihat memberikan persentasenya sebesar 14,50%. (3) Biaya Overhead Pabrik pada PT. Indohamafish memberikan persentase terhadap harga pokok produksi sebesar 44,41%. (4) jumlah rasio (persentase) biaya bersama terhadap harga pokok produksi pada PT. Indohamafish sebesar 13,30%.
Kata Kunci : Biaya bahan baku, biaya tenaga kerja, & overhead

This study aims to determine (1) the percentage of raw material cost on the cost of production in PT. Indohamafish, (2) the percentage of labor costs on the cost of production in PT. Indohamafish, (3) the percentage of factory overhead cost in PT. Indohamafish. The research was conducted in the village PT. Indohamafish state Pengambengan, Negara-Bali. Data were collected by interview and documentation. And then analyzed with descriptive analysis. The results showed that the great in PT. Indohamafish raw material costs give a percentage of the cost,of production for 2014 amounted to 41,09%, (2) labor costs in PT. Indohamafish gives the percentage for 14,50%, (3) the factory overhead costs on PT. Indohamafish give the percentage of yhe cost, of production of 44,41%. the amound of the costs rasio the costs of the productions in PT. Indohamafish give the percentage of the cost 13,30%
keyword : material cost, labor costs, & overhead cost