ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN SURYA MODERN BAKERY

DITA ADETAMA, 11630041 (2016) Analisis Penentuan Harga Pokok Produksi Pada Perusahaan Surya Modern Bakery



ABSTRAK

Adetama, Dita. 2015. Analyze Of The Determination Of The Cost Of Production in Modern Solar Companies Bakery. Essay. Accounting Major. Faculty Of Economics. Muhammadiyah University Metro. Supervisor (I) H. Jawoto Nusantoro, S.E., M. Si. Supervisor (II) Nedi Hendri,  S.E., M. Si., Akt., CA.




The study discusses the cost of production performed by Modern Solar Bakery and aims to analyze the comparison between the calculation of cost of production conducted by the company with calculation using the full costing method and analyze the results of calculations with the full costing method that has been done. The research was conducted at the company’s modern solar street bakery located Raya Metro-Wates KM 03 Purwodadi Trimurjo-Central Lampung. Data collection is done by looking at the observasi. The result’s showed that the calculation’s using full costing method is bigger than the method used by the company, the difference in the amount Rp. 25.000.000,. The difference occurs because the calculation using the full costing method is more troughly and detailed.


Keywords: Cost Of Product, Full Costing Method.


Adetama, Dita. 2015. Analyze Of The Determination Of The Cost Of Production in Modern Solar Companies Bakery. Essay. Accounting Major. Faculty Of Economics. Muhammadiyah University Metro. Supervisor (I) H. Jawoto Nusantoro, S.E., M. Si. Supervisor (II) Nedi Hendri,  S.E., M. Si., Akt., CA.




The study discusses the cost of production performed by Modern Solar Bakery and aims to analyze the comparison between the calculation of cost of production conducted by the company with calculation using the full costing method and analyze the results of calculations with the full costing method that has been done. The research was conducted at the company’s modern solar street bakery located Raya Metro-Wates KM 03 Purwodadi Trimurjo-Central Lampung. Data collection is done by looking at the observasi. The result’s showed that the calculation’s using full costing method is bigger than the method used by the company, the difference in the amount Rp. 25.000.000,. The difference occurs because the calculation using the full costing method is more troughly and detailed.


Keywords: Cost Of Product, Full Costing Method.




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