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/ |
Daftar Isi:
- 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.