PENGEMBANGAN APLIKASI PENENTUAN HARGA POKOK PRODUKSI DAN PEMBUATAN LAPORAN KEUANGAN PADA TOKO DHANI BAKERY

Nerissa Arviana Rahmani, Mochammad Arifin, Lilis Binawati

Abstract


Abstract: Toko Dhani Bakery is a culinary business that produces various kinds of bread. Currently, the company only records sales and purchases manually in writing books. Manual recording has risks such as dirty, damaged, and even lost. This results in the company not having historical records. The company also has not determined the cost of goods manufactured and in calculating the company's profit it is only based on total sales minus total purchases. The company does not calculate other costs incurred during production activities, so that the calculation of the resulting profit is not in accordance with the actual company conditions. Based on these problems, an application for determining the cost of goods manufactured and financial reports has been made. Making this application uses the waterfall method SDLC while for the calculation of the cost of production using the full costing method. This application can record sales, purchases, calculation of raw material costs, calculation of direct labor, calculation of factory overhead costs, calculation of cost of production and preparation of financial reports, namely sales reports. From this application, you can find out what costs are incurred, how much costs are incurred, and how much income is obtained. The result of this application is that it can generate purchase reports, sales reports, raw material cost reports, auxiliary material cost reports, factory overhead reports, direct labor reports, cost of goods manufactured reports, sales reports and sales recaps.


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