ANALISIS HARGA POKOK PRODUKSI DENGAN METODE JOINT COST (STUDI KASUS PADA PD. ADI ANUGRAH “FOOD INDUSTRY” TANJUNGPINANG)

Abstract

The research aims to determine the calculation of the cost of goods manufactured using the joint cost method where the calculation is based on the market price method. This research is a descriptive qualitative-quantitative research. The data analysis technique in this research is qualitative analysis to assess the aspects of production, aspects of engineering and technology and quantitative analysis to assess the financial aspects. The results of this study indicate that: (1) Based on the PD analysis. ADI ANUGRAH "Food Industry" Tanjungpinang in calculating the cost of goods using conventional methods. (2) Calculating the cost of PD. ADI ANUGRAH “Food Industry†Tanjungpinang has not used the Joint Cost method. (3) The results of the calculation of the cost of goods manufactured using the conventional method in PD. ADI ANUGRAH "Food Industry" Tanjungpinang shows that the highest cost of production is for products with a sweet spicy taste, namely Rp. 294,756 and the lowest cost of production was for cuttlefish heads, namely 189,819. (4) PD. ADI ANUGRAH "Food Industry" Tanjungpinang in determining the cost of production using the conventional method results in lower production costs compared to the joint cost method. The comparison or difference between the cost of production with the conventional method and the highest joint cost method is the cuttlefish head product, namely Rp. 95,541 and the lowest difference was lome fish products, namely Rp. 21,214.