Analisis Perhitungan Harga Pokok Produksi dan Pengelolaan Modal Kerja pada Katering Sehati

Abstract

Catering Sehati is one of the businesses that are moving in the field of food production. Located the Catering Sehati at Kampus Gunung Gede Diploma IPB. The purpose of this study is to analyze cost of production meal box of Catering Sehati and the management of working capital. Calculation method cost of production used is full costing and simple calculations applied by Catering Sehati. The results of this research is in the determination cost of production meal box on Catering Sehati best use full costing method. Good Catering Sehati apply business unit or not business unit. Where obtainable cost of product unit business is Rp. 8.481 – Rp. 9.190, and cost of production not business unit is Rp. 6.231 – Rp. 6.957. Managemet of working capital at Catering Sehati already good enough, this is apparent from the calculation or the ratio ROA that is good and likuid, where Catering can restore capital quickly