PENENTUAN HARGA POKOK PRODUKSI ROTI CANAI PADA HOME INDUSTRI INCOS PUTRI SAMARINDA

Andri Haryono1 Titin Ruliana2 Purwanti3

Abstract


The objective of this research is to know and analyze the calculation of the cost of goods manufactured which is applied to the Home Industry Incos Putri Samarinda.

 

The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods manufactured so far with the Full Costing method

 

Based on what has been described above, the researcher concludes that the calculation of the cost of production of Canai buns applied by Home Industry Incos Putri Samarinda is lower than the calculation according to the Full Costing method so that the hypothesis is accepted.

 

The results of the research presented are that two values are obtained, namely based on the calculations applied by the company and based on the Full Costing method


Keywords


Cost of Goods Manufactured and Full Costing Method

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References


Hery. 2014. Akuntansi Dasar 1 dan 2. Jakarta. PT Gramedia Widiasarana Indonesia.

Pricilia, Jullie J.Sondakh, Agus T.Poputra 2014. “Penentuan Harga Pokok Produksi Dalam Menetapkan Harga Jual Pada UD. Martabak Mas Narto Di Manado”. Repository Universitas Sam Ratulangi Manado.

Supriyono. 2016. Akuntansi Biaya Pengumpulan Biaya dan Penentuan Harga Pokok. Buku 1. Edisi ke 2. Yogyakarta : BPFE

Warren, Carl S, et, al. 2016 Accounting – Indonesia Adaptation. Diterjemahkan oleh : Novrys Suhardianto. Jakarta : Salemba Empat




DOI: https://doi.org/10.31293/jma.v13i2.7806

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