ANALISIS PEMBEBANAN OVERHEAD PABRIK TERHADAP PENJUALAN PADA USAHA SEMPOL IKAN PAK RAHMAT CABANG BINCEN DAN PAMEDAN KECAMATAN TANJUNGPINANG TIMUR

Abstract

This study aims to determine the cost of production after loading and profit earned in November 2021 at each stand. This study uses a quantitative descriptive method by analyzingcosts overhead factorywhich then separates factory overhead costs to calculate the cost of production and calculate the income statement. The data collection process was carried out by direct observation to the object, interviews, and questionnaires. The results of this study determine the BOP rate starting from preparing acost budget overhead factory, choosing the basis forcosts assigningoverhead factoryto products, calculatingcosts overhead factory. The production price obtained for one production is Rp. 613/skewer to Rp. 718/skewer. The less the volume of production produced, the more the cost of production, on the contrary, the more volume of production produced, the less the cost of production. The profit earned on the bincen stand is Rp. 17,419,746. The profit earned at the Pamedan stand is Rp. 15,510,302. The profit earned on the house stand is Rp. 3,648,031. So that the total profit earned in November 2021 was Rp. 36,650,079 with sales of 54,947,000.