信息系统分配原料成本与房地产订货的原始价格方法

Nining Rahaningsih, Raditya Danar Dana, Nana Suarna, Sri Muflikah Kurniarti
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引用次数: 0

摘要

原材料成本是公司运营的重要组成部分,所以我们需要一个系统,可以准确地呈现原材料成本数据,作为公司决策的考虑因素。目前在Kinaya公寓运行的系统仍然使用手动系统,因此很难找到准确的信息。根据初步研究的结果,可以得出结论,在处理原材料成本时,使用订单成本法具有以下特点:1)生产的性质取决于收到的订单是间歇性的,2)产品的形状取决于客户的规格,3)生产成本的收集是在订单成本卡上完成的,4)订单完成后计算总生产成本。5)计算单位生产成本,用总生产成本除以订购的总件数,6)累计成本一般采用正常成本,7)产品完成后立即交给客户。然后以超文本预处理为编程语言,采用传统方法设计了一个原材料成本分摊系统。通过该原材料成本分摊信息系统,可以方便、快捷、准确地完成企业原材料财务报表的编制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sistem Informasi Pengalokasian Biaya Bahan Baku dengan Metode Harga Pokok Pesanan pada PT. Dian Karya Estate
Raw material costs are an important part of company operations, so we need a system that can accurately present raw material cost data which will be used as consideration for the company in making decisions. The system that is currently running at Kinaya Residence still uses a manual system so it is difficult to find accurate information. Based on the results of preliminary research, it can be concluded that in processing raw material costs using the cost of order method with the following characteristics 1) The nature of production is intermittent depending on on orders received, 2) The shape of the product depends on the specifications of the customer, 3) Collection of production costs is done on the order cost card, 4) the total production cost is calculated after the order is completed, 5) The production cost per unit is calculated, by dividing the total production cost by the total units ordered, 6) Accumulated costs generally use normal costs, 7) Products that have been completed are immediately handed over to the customer. Then to design a raw material cost allocation system that uses traditional methods with the programming language used is Hypertext Preprocessor. With this information system for allocating raw material costs, it is hoped that the presentation of financial reports about raw materials in companies can be done easily, quickly and accurately.
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