RANCANG BANGUN APLIKASI PENENTUAN HARGA POKOK PRODUKSI DAN LAPORAN LABA RUGI PADA UMKM ELEN COKLAT

Cindy Rochmawati, Mochammad Arifin, Lilis Binawati

Abstract


UMKMĀ  Elen Coklat is a company engaged in the processing of chocolate, located on Jalan Gunung Anyar Tambak gg Tempura No. 55A Surabaya. This UMKM was founded in 2014, currently the company only records sales and purchase transactions which are used to determine profits. UMKM do not calculate the cost of goods manufactured correctly. This results in the cost of goods manufactured inaccurate, in addition to calculating profit only based on total sales minus total purchases of raw materials each month. So that the profit earned is not accurate, this will have an impact on the actual profit or loss error. Based on these problems, an application for determining the cost of goods manufactured and an income statement will be made. In the process of calculating the cost of goods manufactured using the full costing method, this method will take into account all production costs including raw material costs, direct labor costs and factory overhead costs. For making applications with SDLC (System Development Life Cycle) using the waterfall model. In this application, it will be able to record purchases, record sales, calculate raw material costs, calculate direct labor costs, calculate factory overhead costs that are used to calculate the cost of production and can make profit and loss arrangements. The results of applications that have been tested using Microsoft Access generate reports on purchasing materials, reports on product sales, reports on raw material costs, reports on direct labor costs, reports on factory overhead costs, reports With this report, it is expected that UMKM can find out the real profits that are obtained, so that UMKM can make decisions for the next period on cost of goods manufactured, reports on operating expenses, and also income statements.

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