Daftar Isi:
  • This final report aims to analyze of cost of production. The author collect data by survey and interview. Author got raw material usage data, labor, the list of fixed assets, and the calculation of the cost of production of invitations, calenders, and brochure to 2015. After analysis, the author found that the company has not made classification of the cost of direct materials and indirect materials, the cost of which is not accounted in the cost of production company, such as the cost of electricity, rental of bulidings, and depreciation of machinery and factory equipment. Therefore, author tries to make calculation cost of cost production correctly. The company should carry out the classification elements of cost of production and innclude the cost of electricity, the rent of building, and depreciation of machinery and equipment into the cost of production.