Jurnal Ilmiah Ranggagading (JIR)
Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading

Evaluasi Atas Metode Alokasi Overhead Menurut Departemen terhadap Penetapan Harga Pokok Produksi : Studi Kasus Pada PT. Sonoco Indonesia

Setiawan, H. Hendra (Unknown)

Article Info

Publish Date
18 Feb 2012


Deciding on the tariff of overhead of a factory per department of production uses direct working hours for all the departments of production. This is determined in order to make it easier for management to determine the kilogram per direct worker. Determining the basic price of POY production at PT Sonoco in 2003 reached Rp. 13,409,257.67 where the biggest cost goes to the direct material. This is due to the increase price of pulp in every quarter in 2003. In determining production basic price, economizing direct material is implemented by using raw material stock which is slow moving. The rate is maximum in line with the implementation of quality control of production, in order to increase the production efficiency. Key words: Overhead Cost; Production Cost.

Copyrights © 2005

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance


Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and ...