Daftar Isi: “ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK PADA PERUSAHAAN “DUA PUTRA” JOMBANG”

Daftar Isi:

The research objective was to examine how companies classify the calculation of the cost of production and how the company in the sale price of the product. Analysis techniques in this study is to use the full costing method, because the full costing method is the determination of the cost of a product that takes into account all elements of production cost, which includes the cost of raw materials, direct labor costs, factory overhead and variable factory overhead costs remain . The results of the analysis is the determination of prices by the owner is too high compared to that determined by the researcher. Differences are in because there is a fee beyond the cost of production by firms included in the cost of production as a result the cost of production increases. Along with the rising cost of production of the product sales price also rises.