Analisis Perhitungan Biaya Berdasarkan Proses Dalam Produksi Pasir Cucian dan Batu Koral Pada PT Maju Mapan Pangastuti

Abstract

This study aims to analyze the calculation of costs based on the process (process costing) in the production of washed sand and coral stone at PT Maju Mapan Pangastuti, a building material manufacturing company in Madiun. The research method used is descriptive qualitative with data collection techniques through observation, documentation, and direct interviews. The production cost data analyzed includes raw material costs, direct labor costs, and factory overhead costs during 2023. The results of the analysis show that the total production costs at PT Maju Mapan Pangastuti in 2023 reached IDR 3,845,680,000 for 100,000 units. This process-based cost calculation provides a clear picture of the main cost components and can be used as a basis for determining selling prices and evaluating the company's production efficiency.