Perancangan Sistem Perhitungan Biaya Produksi dan Pendapatan Neto Penjualan pada PT. Windo Cakrawala Indonesia

Susanti, Susanti (2020) Perancangan Sistem Perhitungan Biaya Produksi dan Pendapatan Neto Penjualan pada PT. Windo Cakrawala Indonesia. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

PT. Windo Cakrawala Indonesia tidak memiliki sistem perhitungan yang handal dan akurat selama beroperasi 2 tahun. Pencatatan terhadap pendapatan dan pembiayaan seperti biaya-biaya yang diperlukan dalam proses produksi barang setengah jadi menjadi barang jadi. Selain itu, persediaan hanya dicatat manual dengan nota pembelian persediaan serta pendapatan hanya berupa total penjualan yang tertera di nota penjualan. Kurangnya sistem pencatatan mengakibatkan pemilik perusahaan sulit untuk menghitung kerugian maupun keuntungannya. Sehingga mengakibatkan pihak manajemen sulit untuk mengambil keputusan yang handal. Oleh karena itu, perancangan sistem ini berfungsi sebagai alat bantu bagi pihak manajemen untuk menyelesaikan masalah pencatatan akuntansinya. Tujuan dari perancangan sistem perhitungan ini adalah untuk melakukan perhitungan biaya produksi yang tepat serta dapat diandal. Pemerolehan data yakni kegiatan operasional, identitas perusahaan dan kendala yang dihadapi entitas dengan dokumentasi dan observasi. Hasil output dari sistem ini disesuaikan dengan kebutuhan PT. Windo Cakrawala Indonesia yakni perhitungan keuntungan netto penjualan dan harga pokok produksi. PT. Windo Cakrawala Indonesia telah mengimplementasikan sistem ini dengan baik dan menghasilkan perhitungan yang dapat di handal. Sehingga keputusan yang di ambil pihak manajemen lebih akurat. ********************************************************************** PT. Windo Cakrawala Indonesia does not have a reliable and accurate calculation system for 2 years of operation. Recording of income and financing such as costs required in the process of producing semi-finished goods into finished goods. In addition, inventory is only recorded manually with a memorandum of inventory purchase and income is only in the form of total sales listed in the sales memorandum. The lack of a recording system makes it difficult for company owners to calculate losses or profits. As a result, it is difficult for management to make reliable decisions. Therefore, the design of this system serves as a tool for management to solve the problem of recording accounting. The purpose of designing this calculation system is to carry out the calculation of production costs that are appropriate and reliable. Obtaining data namely operational activities, corporate identity and obstacles faced by the entity with documentation and observation. The output from this system is adjusted to the needs of PT. Windo Cakrawala Indonesia, namely the calculation of net sales profits and cost of production. PT. Windo Cakrawala Indonesia has implemented. this system well and has produced reliable calculations. So that decisions taken by management are more accurate.

Item Type: Monograph (Project Report)
Additional Information: Similarity: 21
Uncontrolled Keywords: design, calculation, accounting system
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Management
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 30 Apr 2020 08:52
Last Modified: 30 Apr 2020 08:53
URI: http://repository.uib.ac.id/id/eprint/2845

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