Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik

Wahyudin Hasan, Yopin Lamatenggo

Abstract

Fixed assets have a direct relationship with production processes such as machinery and factory buildings to generate future income for the company. This study aims to determine the shrinkage of the machine whether it is in accordance with accounting standards and to determine the effect of depreciation on the company's factory overhead costs which are measured using the method of working hours and methods of production.

From the results of the study showed that PT Tri Jaya Tangguh still uses a straight-line method whose depreciation value is fixed every year and is not affected by the results / output produced while if using the working hours method and the method of production, the depreciation value will change every period and its depreciation will affect the company's factory overhead costs.

Keywords

Depreciation; Factory Overhead Costs

Full Text:

PDF

References

Bustami, Bastian. Nurlela. 2010. Akuntansi Biaya. Edisi 2, Mitra Wacana Media. Jakarta

Carter. Usry. 2006. Akuntansi Biaya. Edisi Ketigabelas. Buku I. Salemba Empat, Jakarta.

Halim, Abdul. 2010. Dasar-Dasar Akuntansi Biaya. Edisi Empat, BPFE Yogyakarta. Yogyakarta

Hansen, Mowen. 2005. Management Accounting. Buku 1 dan buku 2, Salemba Empat, Jakarta

Haryono, Jusup. 2005. Dasar-Dasar Akuntansi. STIE YKPN, Yogyakarta

Ikhsan, Arfan. 2009. Akuntansi Keperilakuan. Edisi 2. Salempa Empat, Jakarta

Marwata dkk. 2005. Teori Akuntansi. Salemba Empat, Jakarta

Machfoedz, Mas'ud. 1999. Akuntansi Manajemen 2. Edisi 3. BPFE, Yogyakarta

Mulyadi. 2005. Akuntansi Biaya. UPP STIM YKPPN, Yogyakarta

Mulya, Hadry. 2010. Memahami Akuntansi Dasar. Edisi 2, Mitra Wacana Media, Jakarta

Prawironegoro, Darsono. Purwanti, Ari. 2009. Akuntansi Manajemen. Mitra Wacana Media. Jakarta

Sadeli, Lili. Siswanto. 2010. Akuntansi Manajemen. Bumu aksara

Santoso, Iman. 2007. Akuntansi Keuangan Menengah. Buku Satu, Relika ADITAMA. Bandung

Sholihin, Mahfud. 2005. Akuntani Manajemen. BPFE, Yogyakarta

Sofyan, Assaury. Manajemen Produksi

Suharli, Michell. 2006. Akuntansi Bisnis Jasa dan Dagang. Graha Ilmu, Yogyakarta.

Supriyono, R.A. Publisher. BPFE, Yogyakarta

Supomo. 2000. Akuntansi Manajemen. BPFE, Yogyakarta.

Surya Satriawan Adri Raja. 2011. Akuntansi Keuangan. Graha Ilmu, Yogyakarta

SR. Soemarso. 2002. Akuntansi Suatu Pengantar. Buku kedu. Edidi keempat, Rineka Cipta.

Vincent, Gaspersz. Manajemen Produktifitas

Warindani, Armila. 2006. Akuntansi Manajemen. Edisi Pertama, Graha Ilmu, Yogyakarta

Refbacks

  • There are currently no refbacks.