Daftar Isi:
  • Analysis of Production Cost Calculation as the Basis for Determining the Selling Price of Products at CV AULIA Raden Muhammad LazuardiAlamIlmi, 2017 (xvi+59page) Email: lazuardireform@gmail.com This final report aims to determine the accuracy, classification of costs in the calculation cost of production and the determination of selling price banner products, envelopes, letterhead and yasin on CV AULIA. The author collects data by interview. From the data obtained, author found several problems, such as the company has not done the classification between the cost of raw materials and raw materials indirectly. The Company has not included the cost of electricity and fixed asset depreciation costs in the cost of production and the calculation of the cost of production applied to the company. The authors suggest that companies should classify elements of cost of goods manufactured appropriately primarily for direct material costs and indirect material costs (factory overhead).Companies should also include factory overhead costs such aselectricity costs and fixed asset depreciation costs so that the cost of production is in accordance with cost accounting standards because it can provide benefits for the company in preparing the company's operating budget and can set the price of the right product because it involves the profits to be received by company.