#TITLE_ALTERNATIVE#

• Main Author: AMILIA PUTRI (NIM 19005054), HUTAMI
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/10625
• Institution: Institut Teknologi Bandung

Analysis conducts in PT. HI, a car assembling company. PT. HI headquarters and factory were located in same location, which is Bekasi Barat. PT HI only focus on production process in it activity, while all marketing responsibility were handle by PT. HM, PT. HI is PT. HM subsidiary. PT. HI not only sells a car that assembled in PT HI factory, which usually called Complete Knock Down (CKD) unit. PT. HI also called Complete Build Up (CBU) unit, CBU unit is a car that imported in complete form and does not need to experience any production process in PT. HI factory.<p> <br /> <br /> <br /> <br /> In determining price to distributor (PT HM), PT. HI add all cost that occur by PT. HI in doing producing one unit of car and multiply that cost in to certain percentage to find gross margin. Costs that occur in PT HI have not been structured and classified based on managerial accounting concept. Because PT. HI headquarters and factory were located in the same location, PT. HI has not allocated several costs that shared by both factory and headquarter. Therefore, in this final project researcher, researcher will identified and analyze all cost in PT HI based on managerial accounting theory.<p> <br /> <br /> <br /> <br /> In this research, researcher will analyze all cost that occurs in PT HI in 2007. Those costs will be classified and analyzed based on behavior pattern. After that, researcher will start to calculate cost of good manufactured, cost of good sold, and break event point.<p> <br /> <br /> <br /> <br /> In year 2007, PT HI produces six types CKD unit, which were A-M/T, A-A/T, VM/T, V-AT, T-M/T, T-A/T and six types CBU unit, which were M-M/T, M-A/T, G-M/T, GA/T, S-M/T, and S-/AT.