PENDEKATAN VARIABEL COST DALAM RANCANGAN SISTEM INFORMASI BIAYA PRODUKSI BUSANA MUSLIM

Abstract

One method in determining the cost of goods is the variable costing method. This method determining the cost of goods manufactured which classifies costs based on cost behavior consisting of raw material costs, direct labor costs, and factory overhead costs. By using the variable costing method, fixed costs are separated into periodic costs which are used as a deduction for the contribution margin in the profit/loss statement. The contribution margin is the remaining amount from sales after deducting variable costs. This amount contributes to covering fixed costs and generating a profit for a certain period. If the company can calculate the cost of goods manufactured correctly and precisely, it will certainly assist management in carrying out the process of planning, controlling, or controlling production costs, determining the right selling price, and planning a good profit. This study builds a Muslim clothing production cost information system using the variable cost method. The new design of information system consists of 5 input data (Model, Material Cost, Consumer, Payment, PO), seventh output data (Consumer Report, Payment Report, Receipt, List of Clothing Models, PO Recap, Production Report, Production Cost Report) and single database with five tables (PO, Payment, Consumer, Product, Stock).