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"Terdapat dua metode dalam menentukan biaya produksi pada perusahaan manufaktur yaitu absorption costing dan variable costing. Pada metode absorption costing, biaya produksi tetap ikut diperhitungkan sebagai komponen persediaan dan baru dibebankan ketika penjualan terjadi. Pada metode variable costing, biaya produksi tetap tidak diperhitungkan sebagai komponen persediaan dan dibebankan pada periode terjadinya. Perhitungan menurut kedua metode tersebut akan mengakibatkan hasil laba operasi yang berbeda. Laporan Magang ini akan membahas mengenai penentuan biaya produksi dengan kedua metode tersebut pada PT A yang merupakan perusahaan manufaktur yang memproduksi pestisida. Hasil laporan menunjukkan bahwa selain penentuan harga produksi dengan metode absorption costing yang sudah diterapkan oleh PT A, penghitungan biaya produksi dengan metode variable costing juga sebaiknya dilakukan. Hal ini berguna untuk membantu manajemen dalam melakukan perencanaan laba jangka pendek, pengendalian biaya produksi tetap yang lebih baik, dan pengambilan keputusan jangka pendek.

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There are two methods in determining production cost: absorption costing method and variable costing method. In absorption costing method, all fixed manufacturing costs are included as inventoriable cost and charged when the sale occurs. In variable costing method all fixed manufacturing costs are excluded from inventoriable cost and charged in the incurred period. Both will result in different operating income. This Internship Report will discuss the determination of production cost by the two methods on PT A, a manufacturing company that produces pesticides.

This report concludes that beside the determination of production cost with absorption costing method that have been implemented by PT A, determining production costs with variable costing method should also be made. It is useful for management in planning short-term profit, controlling fixed manufacturing costs, and short-term decision-making."

"[Penelitian ini bertujuan untuk mengetahui pengaruh proporsi komisaris independen terhadap financial distress, mengetahui pengaruh blockholder ownership terhadap financial distress, mengetahui pengaruh director ownership terhadap financial distres, dan mengetahui pengaruh jumlah komite audit terhadap financial distress. Metode pengujian yang digunakan adalah dengan analisis regresi berganda berbasis LOGIT. Penelitian ini membuktikan pada periode tahun 2013, hanya blockholder ownership yang berpengaruh signifikan terhadap berkurangnya resiko terjadinya kesulitan keuangan. Sementara komposisi komisaris independen, director ownership, dan komite audit tidak berpengaruh signifikan terhadap berkurang resiko terjadinya kesulitan keuangan.;This study aims to determine the effect of the proportion of independent directors on the financial distress, determine the effect on the financial distress blockholder ownership, determine the influence of director ownership of the financial distress, and determine the influence of the number of audit committee financial distress. Testing method used is the multiple regression analysis based on LOGIT. This study proves the period of 2013, only blockholder ownership that significantly influence the reduction of the risk of financial difficulties. While the composition of the independent board, director ownership, and the audit committee did not significantly influence the reduced risk of financial distress., This study aims to determine the effect of the proportion of independent directors on the financial distress, determine the effect on the financial distress blockholder ownership, determine the influence of director ownership of the financial distress, and determine the influence of the number of audit committee financial distress. Testing method used is the multiple regression analysis based on LOGIT. This study proves the period of 2013, only blockholder ownership that significantly influence the reduction of the risk of financial difficulties. While the composition of the independent board, director ownership, and the audit committee did not significantly influence the reduced risk of financial distress.]"