ALOKASI BIAYA BERSAMA PADA PRODUK SAMPINGAN DALAM MENGHITUNG HARGA POKOK PRODUKSI PADA KOPI ANANDA LUBUKLINGGAU

Abstract

This research is in addition to aiming to increase production and production efficiency
also to find out how this UKM in doing the calculation of the cost of production for the main
products and by products. This research was conducted using qualitative descriptive approach
where the analysis method used is the method of cancellation of costs. Data collection techniques
are by interview, observation and documentation, while the analysis procedure is to classify,
calculate production costs, and analyze differences in production cost calculation data. The
subjects of this study were heads and employees in the production department. From the results
of the research shows that the calculation of joint cost allocation conducted by UKM Kopi
Ananda is still not realized properly. Because it still uses the full costing method in its
calculation. The result of the calculation conducted by the author with the allocation of costs
along with the market price method shows a more precise result with the total production cost for
the main product of Rp. 159,688,830 with the cost of production per unit for Durian Coffee of
Rp.21,628, and Buah Pinang Muda Coffee amounted to Rp.14.680. While the total price of
byproduct production is Rp. 111,866,886 with the cost of goods per unit of Rp.13,600.
Calculation by market price method also gives a comparison of the difference of Rp.3.900.000 of
the total calculation base price.