Daftar Isi:
  • Analysis The Calculation Of Cost Production at PD Berkat Mulia. Accounting Department State Polytechnic of Sriwijaya Palembang Joko Rudiansyah (xv + 54 pages), 2016 E-mail : jokorudiansyah94@ymail.com This final report entitled "Analysis Calculation of Cost of Production at PD Berkat Mulia". The purpose of writing of the final report is to know how the calculation of the cost of production at PD Berkat Mulia. The author uses interview, observation and literature in retrieving data from the company. From the data the authors obtained, the authors found the existing problems in PD Berkat Mulia, namely: not exactly the classification of the elements of production costs in the calculation of the cost of production, not the separation of direct labor costs with the cost of indirect labor and the exclusion of depreciation costs of building and the factory report into the cost of production. To solve the problem the author tries to give advice that might be useful for the company, namely the company should classify the costs of production are appropriate and companies also should impose the cost of depreciation of buildings and machinery factory into the calculation of the cost of production.