Penentuan Harga Pokok Produksi Rumah Tipe 54 Pada Perumahan Borneo Regency Samarinda

Abstract

The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"

          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".

          The analytical tool used is the determination based on the full costing method by taking into account all production costs.

           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.

The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"

          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".

          The analytical tool used is the determination based on the full costing method by taking into account all production costs.

           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.