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    AKMAN BAB 5

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    8 views21 pages

    Akman Bab 5

    Uploaded by

    Peduli Antar Sesama Saudara

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    | KARARTERISTIK LINGKUNG: | PESANAN PEKERJAAN N sip 80 PA ya | some roa rata sar Gar mean eE asin son peep pa ae ak en pepo plaka dare Produk daa Pnentuan Biaya Pesan ii ee gn as ste a 9 a persian nian vet ncn gta eda o,f espa, Prose pera he a enema ee Sm pe Cel em ern tl srean barge pokk psanan aaa bays dar sa phan sect ep Profuksi dan Penentuan Biaya Proses Few pany alae dst proses mp fetes tu homgen cta ma Cont apes ma a Fett arene + psn ha lg + nk + se dn bina, lap ay ho eb ‘Relays ester pian ren “rt tn oa eg be a Pr ‘ear een onda manga pene or ich epi tsi nn ‘rater sone tn rn dan a ami gen gs pk ee Stns aims ser an ele Yi rn ct ses nak pede ute mn SULTS mma pote me wd wt (views) Farsnangon Peoenvnn Harga Pokok Posanan dan Pra Bia pert = Me, Fenster se eat arpa pros san tin dink sera is on he ae jana ‘sn gn chen mat Biaya Produk dai Penentuan Haga | Pokok Pesanan eee ee jae np jeeewepeeatiancen| winch mere ere yc . fn recipe eben eri sonra ‘oh : : TENENTUAN HARGA POKOK NORMAL »AN PEMBEBANAN OVERHEAD. Nt Maelo te tune Son tna eM ke emg savy Pook Akal da Penestuan Marga nom ec isan a megs 7g ea np qa tlok btu Pen oy al ao oun Hatt, PT hb gn ee pn foes carrageenan py so ba agg dan, cre enn od hag npg roan on sgn gt Sh enh pepe een sear pete ein “Tope par boo sn se soos nna |S ara ee mampate eng mame | ne st eco a (sree memeees| a amine Soyo eee eee So, ce ieee ein senha 1 clon og ain on ea Neer unera ih Na tsi ls cea gin ipa sk {aspera eng sat ohn Sitwell ch clei ena ey “kn pe Te in fmt Se yl yang ak mech eh dpa members es en Ying kee patna, Rn mo ras bs pr, i scythe eng Pa rs vera tng rte ap cores ecm eee ce terete elemento ar eee” ee PentingnysBiaya por Unit untuk Perusahaan Manutaky, ip i A fs pang ak paths an inp ‘at wn pen, ene do epinaga een aris oboe pein in reste ah pete snp tp prvi pub tip oo Uh apie Sentech prt ar jt tl aah pre hen lk ean, pray ve cet ‘hla pen oui gl sb pe es em ys Kees (al cot fw supe neal yng pening srt wh ‘png pik pps ge eng Pk Sethu sears un. ep kept ‘vein nian octagon e ‘Sn jg pring ih eh oh a Asian Ft nig pl nai pri els ntingnya Biaya Per Unit untuk Perusabaan Jas {Bere ambi, eet as Sage asap ot ean een Zi etme co syne cor Streeter apapnnrne canines acti oder ps pr 99°F ate a pitino a npg pre pis oon pen pel pa en stephens i eb a ete eT ET on be a ee fo a : meh nea mo gen ern a fe ei et ee cae oOo riaantis Menuruiabit malls, ponerauh member stan Sando Marae, ha ot muah pensar Seon cose beg er pe al dan Memperkirakan Penentuan Harga Pokok Nor Overhead ‘an een ars poh za ip ona Pel Dr dnt penta atop sn da ‘ean, Yeah: enghtang i igi tor Mean eal ym dake anspor san ta hk ‘Metra clan seahnsn td ne Pret {a I: Menghitung tact © ‘Disoahan Scbelaaae Bh Saeanacet ee etn nn SSSR Ionarts an ni een eae Tain a te peti ois rsh Tit rt aad erg rg lr ek kr ana al loi og an ay rein rain js epost Susy Resa ativan adh jar wee RE ‘tpn dphinic pith den Nur Goh tb tli as meyer dno pegrnn mt enon, puna an tare yh a etm memantine fan) OBIE "ep gna sin aa in its an bE ears a pe enna mi “ kgs een i rs enon pata ad dar 8 ae cian ee wnkag TH Onmhyng ac img se A es us sha era ek nd sherk ingen ba hey untae ie ‘leans a pertain mi anno yng Aon enh He se tna bg emg * dean ovr ang etna, veo one a an fy Lange As Teng Kee sua robo = fang kul ¢ Onend yang tino baguinann non a oad fran weg i ee wok we ton wt 2 ea a sh ujah» kan Roast Ooo ta deg Oren 7g ‘arate ng ees eis med tat enghitung Tarit Qverhead yang Ditentukan Sabolumnya dan Membebankan Overhead ke Produksi Hep “ional ant prstn pera ten raya png abn akmenpsan ‘ey al rs van apt meena Ft co aaah. a Ag company epee ea sou Settowmnbrptigang 8 A al aun perennial a mec ran Way te ‘a sna 0 wrist hea es Hwee aan dengan ps ae nH erp ec at oan Mi rte aay An eto - Saran Scares screenees Saceeeare zone Soe fetaingrretenonpiel acne not Teen bearn yw se wae nepainte nr ee TEEPE te ene yl at gn nl ie sar Manag igang eet maar td hn raha Te cete temas matron marae nett etter cnn naan pra oid neers aan ae Se neg dnc Mk Pp hate pang ee Pk Pea nc ep Se S51 arched gan et neha er 0 a he iarscnrat ween ‘em en nn ne ‘Snel prs on eet’ ea ee te "tint vn akan aerate ttt natn tts} ovenead AVAL oe mouotpne yan ovebankae See = _ tabs te tee ee iv ° Tt De serine, is aia met one smn sn eae Sriram | wba encore ‘20 ei se tn been eer ms ng no a | sem Seen - cm tt ns 2 aa aoe a ag ] aes to cn a ne i a cn cognteinrarinen oc ae eatee i fi ep nin to yale ‘el a hota Tmt mec we seaguung Tait Overhead Departemen yang ee ceca cad Meaghan yumnye dan Wembebankan Overhead j - fePragas | 1 etd oor : vn enc 0505808: aay nahn pon a mg red = | eter tae oe mats eo ea Srp “hun Nate 5 Sioa! weir anta cyan ae oa : tema ay Sepia ‘atc an Soham ain ase Se os o aon om AT a — tp : etn ay "tah Serpent ome omarion | — = Srntetie teeta rn pens a spoaen ue pean hg enw, pevstonsy a renee Sees mor Tite nc ome oi as eS eae: : Se ae ren a na lei deg ct "wn read epmen rpc a ae a eipeet u Ae eet Pam init egw vata depatoncy eemaglh nt ee HEH Peng ate ta teaane ae | departemen Wergaleun orerapplig - taint ne 1 et mtd epee em = SM road tues Pome pesos 12070 frokelpeghebakanteReie pln = 3000 Sa Onthtalcd S200) $0750 Ohana ian Drahad mdi i et ssl an tl egg bi per wt dl pit psn Biay pe Uni dalam Sistem Pesanan app om gla hac ‘amavis een ge lama i st pata ak os a tegtitepnanpean sii Sn npn ea nang ‘rote pag Shek dp dean ah et og ma iP ns ntti Pe Oho epartomen Menjai Data Pabrik eon ton Dopertegrnead dan Membevanten sen cata ge prouks! wnat antenatal en eather ee engin tle, 5,4 ie tml spon sek al a aera vs meses ean Ta ae sik mengganakan vari overhead yobrk tunggal sd ong, rk bi ds se an nen eg ts Sete \ Sa eae 1 tO abrkyang Dasani jam es eS 05000 2 Ohad gina pts = S83 2. Yorn Oerhe ~ Orr Atal - Oro ag ee + ssn ss snap a ett rh Scenes eg arog sear toegnm mnt nee “erences Canes man nae gen i orton Teeny pcemmenitntets sialon eee at agent nde 0 ahem tenn eds seer ads ear 52220 in Way or alt ort ie sp he zs MENELUSURI BIAYA PESANAN DENGAN DOKUMEN SUMBER meting seni ch in cb ie a rh egrnroas bah psn cb ee San pds gh pening is i esses bt a SEATGMBEETHA Remastonctis muna at eon yng sons Ghat tinge oh cet pee i gg ein pl aga, ara pel eet Meher Neg vpn Pesan oO Cos Se 2 tah mrt nae Nm ee hrc on ieee ee amacrine = eee ee ae eh tnd teat pe npr oc yoann barron np a pate tr oe era Yuga ng =e eons ri pom er a, entre bn etn man prs mension pgp eh paca pom coh rsa er etan pesnn enngsan rah dv hn "ar Ke” orton ton Perea mena seman bay seu prea are at stp aes han bin ah mea ik Ton PSE HE ‘ve ect evihn pat mena omer ue pont (Spann, oar #76 an Pan ALM. Peon pas gan anh hn tings penn puma p01 sh eon eon ah 20130, ances al yng ho Paneer nk Gn rus eis ara eran yang Neh anu Biaya 2 ‘apt i ate se ss ‘cama | Net meg rt tetas He Socom 8 eee) sae pon ree a, } an fag owe ag blu sles Pane | pte Sem hinge eng, Tee seanpn vat nepal Tees ieee 0 er ene a an 05 mccoy Samy deprner dbcuan wish megiage oa pan capo iis nba nt dpemay sane Fem na ma a te sa i ne ep ‘Shiner omtpemsc ‘se menbenan rth fae Permian Bahan Baku (Material Requisition) elgg ne pt prt a edge ma prt rp seamen yp a amp Ro eo ‘Seemann tp eo erg, ‘Sita ppg rman Deg ered pect buon pe a a mat pon ghee "enon san eet, ue ‘i tga inp lp cg cup ea oman nl ng ane be ‘eur ngage th St ete ni per nh nen a ela een aa eslil ‘ti gen porn gga nd De stmt pp oye tpn ot ‘eg nd aca ange Seb pn ep ag vin Fort catia nnn ese pi ea SSRN debt tpn eal he 8 a Maen a cng cro ein (ime Te) oie ee eee rine an ica tn at nee roca a cree mrp Sateen ete meee rrr eaten ee te seen an dam Kerja aaan oamar— ‘een "See ueta — ee a oars) ene ns ” ow denn eh Og ng a bersama ura se ae ae aca sateen at an rn gen Pe ay any re er een tk tt en et ce ng rs ne ‘eri et rome snaah onan ee cara cum htt nl mn ne at ns 'ARUS BIAYA YANG MELALUI AKUN. AKUN, ew an ae rag a tk mi Marae ap dhol ioe ANDAnemutuskan iitvisetane = ee, eee were Maes it aros yg amar Y8N8 Ogunahan on ste aan an meee oes sos races rea = Searwes enews, etheeam eum ei ere SL ra roe Stems Sear en — etacegmsamma sine He, es ete pat he ang sr pk pon ao Napa a gn rom nnn SE a pee tp ih epit rdneme Jee “ie natant Nae |Eoa pence rn py Te a nh ea a (er ean ge oa ere te eins Mn Sep aa i op ep Soe een etna neta imearnnseneremnmrme Sait nr fc ena seen man tk Baba Ba a peccmwnen rate sea anapaeatine a an Sai eae Sa nme nets naa Se hn heb rent er an ih rae ta athe ‘hdmi da rung penympenan. ‘ayaa pda dra (ures) anaan yang Menontan Hana Potok Berdaserkan Posanan eed = ——— Sena = = (ee — - = — an enn art li Prove, Ten. a aie rpm ben bendih das ang Pepe ie dn pba nda deg ams psec ng gy ‘etSoennbn bu osranelseni 1.0 oa Tia pny ris pen wk sre sar epee ‘Siete bea$103 rary tanks mene un gene 0 Tp 57 meng ste edie gente atta sig ee 20 area pein dete sist etd rian dl rods Sa a a ead na tea kan ‘sean Pmt Baa yang ~ si avr be digas sesso sisin = 51000 ‘AantansuniokBiaya Tenaga Kerja Langsuns apm pra, Su sree ge ag can, ep jogs wah hs a cS sma ju Trad ean dens sh pei nln hg ‘Scion tsinar noua (Therion ne See ‘tore Mh ibe cern a Teeter dian ea renee hn cla ee hiaeeean ermine pig nar gab dt aan oe re aise serene | | "5 Se jee) A Pre i “ean ita hs hn et ‘ea na bs te ih Fe a ei cr FIC, Meir te Kh ak on re tag i, hg in oe rhe oes wap ee Renin arr a arbres gta gn ‘mp i dpe Umar koe enn ‘eens ck mento el oer pari an we SES ‘Satine emi pic ees ese an A ‘eran akg Pg ri nen ‘eh dn on ging thas pneu "eat saan bn al pete cr neo ss ren pane om ener ged eh edn aor a er ig ae ST ‘mein chops berhut, Tek Onhad ~ 22. 4pm PE ma ‘kts deg ln eng es nt sex be weed ng tetanus sa = penn in eeumcectieta n t trator ek ce alan nny deaunboan Ph, toast untuk Bay overhead AKtual aaah ese tian eta ok egestas buna owen ae cr ee el ets pono aed Feahyen se a ar 7 Feo peas = Fepteneckingng 8s Tallin oeiead an sing tk mea en a oer ahs pd notin Brag Pos Pst mim mannehd ‘Sura Owe Cnool(wrhad oa coun Sdaguy pre ote imp atin when atl ddan ee wi repihden dnp nn crn ak aril tis nade Biber ey thnk ene ego pde ae ar, pegs oh in ai ee eal ag ck che S40, i an ta ed be 5 (540) ug Der vd ng ve 16th Artin ia ih dt Tp 9, ean cro Seen ie pan een isan ee emia Pre rh tga eb is so psn te sh aap pe png, an very ios BES ‘ean rari penn, Bg Da Pres nth hn a ay at sn ts a SS ‘enki pean naan pasnbarsringp De ow dain ei Bang Baba Pbk Fel Abuntan uatak Baran Jd ‘Semone etn lag Sram ang ‘Mayenne tance gn Se ‘png a et pea dala Ta __ ‘maar Avs Biya dari Barang Dalam Pos y= ke Baran Jo yorunss) aerate blair ah 8s ee ce ee tn ok ee a na ie i a eens nrg 0 ren eee Tl tin reba Ba i cat we teugags hp at pee deta a ana spd Tarn 8 Akwotans untuk Beban Pokok Penjualan a Sere respon poeta faye Cnn i Par om sons Nuts tian in Mt Be ary anyon ean eg oe a ran en Sach nd ram to Sr an mnt 12 wn bg ‘ot ean remote rt ingame cart abe ui ra np nek rn oe ont i bn 3.480 (Say ah 3p et a a ar) at oi hei a pet er ee haps ann we Sy pn ci rk a a cn a net Foe a) sh pen i we hd ms rn a nt ni a mh er ws Feomemeneticny me dg sn ea pi eh en em enstgex ragtime kn ih deni bla ht re peng ncon a neni Net nn pn ner ss geo etc Ren tpl ays nt bp pon a sultan ng pera ah a ein ra eters te nnn enh pag “its rare ers Jets ean su cv ak ese ea pei | kyon presan am Sp rk ‘reins dar rp sien hn Danco rad a ‘a tanh dn hn hen 1 ‘aidngn de nd ug Seba vo 0) ian oak etn Sara zee Ma oe Ea ‘aoe pt pean ain pene? as sos msn dg | as anieeteyhiaen phescay 2 rau kien \ ee rating a | a gn pa at oe yoga apn ent at al gem eerie peg bens 20 ent cbt mung gg eee ann ft eh a mba kp knee ma ee a oe ee TO) noe SERRE | Ss Se ess wn 7 i in Hea a, gang moc ee sea brs Steen rr oven = pre are hn Ken i ga wrtnehalocnn ie oe "Eanes, | | Rett nineties ne epan fe (it ney pt mat eg eS nachauna aa ee rrmen- prune ds wan) Corerone 35 ara aaa nag bte inti ‘mss aap ete uth Neng dey ae 3 ae ek Pj Akuntani untuk Biaya Non-Manufaktur = a rap tsttpaaiy | ‘mmm cn mine min etiam amt | Rieaalngtnnteemepts itera {tine psn in adie yng bk er Se ‘ecb ond cea {eps bn pn gan ery ai | en npun yng pede] ies | ved eng Dibchasan = Tweed yng Dna jombuat Kartu Biaya Pesanan yang Ringkas ‘Somme Tg A ‘Ns ra esas 7 Meare psa pepan ng pening Kaine capris ke pat ear ty a Pep PE wa cement = Sa sda ee = rasan sds rt ‘dk city Copy ei pom gi eet soi ngs rn end Pana deg mab : = $a ee i — Stent paiva ae Sintineges “Slaw E ae sees a oer Se ie 2 OcintfapSein to LB Onkaitgticen or ae aa = zs 32 a ee, es i ot nn (0d 1) mal esi. Sptinvctetapuy beta dmbaiert = 1000 ‘abla ngang | | oe ase int ning (og 6a nny ea ence a, aay a8 ty = = zt : 7 Se ey id Sapna P79 ule) a ‘kepada ap Bay n-ne non eeod emi tana arn Bet pla ean 5 emis pean 8 (a peer 0 Pep penaaniamr 5) ma pgptes pj cin dpe erst en an De Pi ian ees {200755 dn Aes a ge ‘om, Aesop epost sees hb re 8 sir wns as sl pat ea ee gr tg pe aparece eth npn 1. Deas penn oi ben i i ‘pen. diminish gay Aa 8 "ye aie aan a an vernon { LAMPIRAN SA: AYAT JURNAL YANG | ts DENGAN PENENTUAN HARG *“* | POKOK PESANAN ‘Tr ta ag engi ei alan aan pare Pinan ctninensnencepemenete seam hun. Mt basen pin ek gt i en an ak oan ape ee 1 bet et 600 cae ‘Dans Done 2500 1 mempeaan tt penchn n eingan MEE Ra alan tne Signe Denn pra eh epee yong dan ay pen: 2 mm ba seis 10 en anon ip aang Dal Pres 1500 ata a 10 yr i meme pend da ping eign he ‘aoe pa oben bk abt og einen ‘thon an ment san Bang Das Ps a ah Bes, 3. Map cng ss ngsng se’ 1.539 (hom aan etn gs bia ang Mugabe Pos 159 wa yt ui men iy age pe egg dunn Bag Daan Pron sin ‘shi Cng a. a “Onegin he pot ep tt ne Tames nga o neg Dues Ml Onto oa * pene ting h me O tg i peahcaon vo a a ee esi. ky crit apon shit hea gg Soh beet er orn Brnng Dai Poses da dnin on : mn orb een bh ome vad Cnta us UsagSem 2% ‘ang alas < ‘hss etn i ro) cs pe meen pong Ocha ts re Cn re hep ag Pm dh lena ina egg ney a0 eng aan Proce 20 Aron nenplisan pemiiae eel eg Dn Prose aang hl Kal ena baa pana at ogee dara psan aT. 2, Melee pdr besa lpn apn tna 5 pees lb Sea Rik Pein 250 em am rg abe se depen een sa mai mpi eur eg nee eli berber Bog arn xml pan se ug ao ‘arpa perth Ping untuk mean aya psn Pe “Tal pa enban r 1 Meehan peters ih ea (aden at Pen dansk Peon 75, Orhan s ‘etiam san hed cn Ala ie sear 4 endian arian nea £5. Unad met kan Ord Coren 8 Seu ren tn a Pl oo 1 BPS. tat juin deeb ot Me ean ie Pl ang LAMPIRAN SB: ALOKASI BIAYA DEPARTEMEN PENDUKUNG rane ap ug mun lh a ‘eet aera cnn Shag eh a OE Peart dima lh eh eat eee OR ‘eres pres peer api {mberme eat ie maging epee i on ea ‘tis Jnis De is Departemen "epitaph tx puet menidepreen ro ruauan @ saci et eg rst om pret) ay cc ng Penna 8 pn St ae tg oer apeenenrania genben PAY rem Dapp eens gece Se ele pe a EE aro dent) meray, wets pe reba oda jun gal Coetoh dr depaemen pe ee “tn lt rh eng me mn a Soe pe Sec deptnen prods da eeduhing lenis. ap, pegeempla bored yng hoy cata lh sp ‘ekriat-tpnldabie headphone, ‘tote pr rd aka, tok da porn pera prs ing kone rpg (nye, one real ean pals ays ogre peg ol i a pets. poe, ney rg pein dn dprinne ti Oval yn a apt eg a balan ie rpeenen prodil st pending baa ede, inane pt icy Sah is nh neg ap ere esa gh sj ah nenbchasio ay deprenen pend be ete ta Ba aan bana i rene pod eng ee {ter pep ta cul facts (ator pic wu ie ‘eget yan, Bp iy depart poet ot ‘drones pas dambahan he aya oven! ge ol. peti vend im i deg penis ae ‘tsk menpelé ior yg seta sebelis E septenenpr Taieverhead ng haya atk epee FA ‘appro a me epremen-eparenen pros TE Sisselictanak nga eh dtl belo Sapien Lani dane en 534i Nerina aeNTGA Peabngn tng pent Alone dbs Paget beeta men ste Spt nega pn re cp tn nen psn vege et i ll kg ea ‘ed pen ace ia ‘Beran eprenn ens nas Mente Renan Hp Pk Pe nag vrtemen yang Oientukan Sebelumaya agerona pr ts ew, ° nner psa ern rg 1 eee BOI sana pela Speen pea pn 1. son br a eS carga pee ge room ty Pa amassing ma akg reganten + Some cgaronsan aun vic aba Baya Depresn Padking a i fess nme ap a

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