Manfaat Informasi Biaya Penuh Bagi Keputusan Manajemen Atas Produksi Patung Ganesha Tanpa Dan Berglasir Biru Pada Upt Pstkp Bali-bppt

Abstract

The aims of this research that relate production process of the ganesha statue that sizing of long 14 cm –width 9 cm – high 17 cm of are: (1) To determine cost of goods manufactured the unglazed ganesha statue by full cost concept and activity-based costing systems; (2) To determine cost of goods manufactured the blue glazed ganesha statue full cost concept and activity-based costing systems; (3) To determine the in.uence of glazuring to cost of goods manufactured the unglazed ganesha statue; and (4) The role of full cost to management decision into production process of unglazed and blue glazed ganesha statue. The research results show that: (1) The using of full cost by activity-based costing (ABC) systems into production process of the unglazed ganesha statue (l 14 cm – w 9 cm – h 17 cm) produce cost of goods manufactured Rp 26.243,11 each unit, (2) The using of full cost by activity-based costing (ABC) systems into production process of the blue glazed ganesha statue produce cost of goods manufactured Rp 45.741,23 each unit; (3) The glazuring activities influential of full cost that resulted into produce the ganesha statue. The glazuring activities can increase cost of goods manufactured the ganesha statue about 74,30% and (4) The full cost into production and sales of unglazed and blue glazed ganesha statue have a role to management decision, as: a) Tools to evaluate the resources consumtion into produce the actual ganesha statue prototype; b) Information material to know the production cost structure ganesha statue prototype that acted by competitor; c) Base to make a decision about buy or make by self the ganesha statue prototype; d) Base to determine cost price ganesha statue prototype, that are: Rp 34.116,04 each unit for unglazed ganesha statue prototype, and Rp 59.463,60 each unit for blue glazed ganesha statue; e) Tools to decrease wasteful of production cost the ganesha statue about non value-added activities; f) Information material to improve the ability level of the ganesha statue into produce pro.t; g) Information material for management to execute planning, controlling, and decision making of quality cost the ganesha statue; h) Base to reimburse cost production of the ganesha statue; and i) Element to evaluate ganesha statue inventory, that reported on balance sheet in December 31th 2014, follow by: work in process inventory and .nished good inventory. Finished goods inventory for unglazed ganesha statue was Rp 367.403,54 and blue glazed inventory was Rp 457.412,30.