METODE HARGA POKOK PERSEDIAAN BARANG DAGANG PADA PT. BANTEN RUBIARTA

Main Author: GUMILANG, LANGGENG
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2014
Subjects:
Online Access: https://eprints.untirta.ac.id/13005/1/LAPORAN%20TUGAS%20AKHIR%20-%20LANGGENG%20GUMILANG%205501110132.PDF
https://eprints.untirta.ac.id/13005/
ctrlnum 13005
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>https://eprints.untirta.ac.id/13005/</relation><title>METODE HARGA POKOK PERSEDIAAN BARANG DAGANG &#xD; PADA PT. BANTEN RUBIARTA</title><creator>GUMILANG, LANGGENG</creator><subject>HB Economic Theory</subject><subject>HF5601 Accounting</subject><description>The purpose of this thesis is to find out how the cost method of inventory &#xD; merchandise at. Bantam Rubiarta . In writing inimetode used is descriptive method .&#xD; This study, using primary data and secondary data obtained from PT . Banten&#xD; Rubiarta . Source of data derived from field study and study literature . &#xD; The data collected through observation , interviews and documentation of PT&#xD; . Bantam Rubiarta. Cost of inventory method is divided into two , namely the&#xD; weighted average method and the FIFO method ( First In First Out ) , the weighted&#xD; average method is the average cost per unit will be calculated each time a purchase&#xD; is made . The use of the weighted average method usually can be justified from the&#xD; practical side . This method is easy to implement , objective , and can not be used to&#xD; manipulate earnings as well as some other inventory pricing method , whereas the&#xD; FIFO method assumes that goods are used ( issued ) in order of purchase , in other&#xD; words , this method assumes that the first goods purchased is the first item that is&#xD; used ( in manufacturing ) , therefore , the remaining inventory is the last item&#xD; purchased , in all cases FIFO , inventory and cost of goods sold at the end of the&#xD; month will be the same regardless of whether the use is a perpetual inventory system &#xD; or periodic.</description><date>2014</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>https://eprints.untirta.ac.id/13005/1/LAPORAN%20TUGAS%20AKHIR%20-%20LANGGENG%20GUMILANG%205501110132.PDF</identifier><identifier> GUMILANG, LANGGENG (2014) METODE HARGA POKOK PERSEDIAAN BARANG DAGANG PADA PT. BANTEN RUBIARTA. D3 thesis, Universitas Sultan Ageng Tirtayasa. </identifier><recordID>13005</recordID></dc>
language eng
format Thesis:Thesis
Thesis
PeerReview:NonPeerReviewed
PeerReview
Book:Book
Book
author GUMILANG, LANGGENG
title METODE HARGA POKOK PERSEDIAAN BARANG DAGANG PADA PT. BANTEN RUBIARTA
publishDate 2014
isbn 205501110132
topic HB Economic Theory
HF5601 Accounting
url https://eprints.untirta.ac.id/13005/1/LAPORAN%20TUGAS%20AKHIR%20-%20LANGGENG%20GUMILANG%205501110132.PDF
https://eprints.untirta.ac.id/13005/
contents The purpose of this thesis is to find out how the cost method of inventory merchandise at. Bantam Rubiarta . In writing inimetode used is descriptive method . This study, using primary data and secondary data obtained from PT . Banten Rubiarta . Source of data derived from field study and study literature . The data collected through observation , interviews and documentation of PT . Bantam Rubiarta. Cost of inventory method is divided into two , namely the weighted average method and the FIFO method ( First In First Out ) , the weighted average method is the average cost per unit will be calculated each time a purchase is made . The use of the weighted average method usually can be justified from the practical side . This method is easy to implement , objective , and can not be used to manipulate earnings as well as some other inventory pricing method , whereas the FIFO method assumes that goods are used ( issued ) in order of purchase , in other words , this method assumes that the first goods purchased is the first item that is used ( in manufacturing ) , therefore , the remaining inventory is the last item purchased , in all cases FIFO , inventory and cost of goods sold at the end of the month will be the same regardless of whether the use is a perpetual inventory system or periodic.
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subject_area Administrasi Negara dan Militer
Akuntansi
Arsitektur
city KOTA SERANG
province BANTEN
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first_indexed 2023-03-04T21:43:30Z
last_indexed 2023-04-29T09:38:43Z
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