ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN PENDEKATAN METODE FULL COSTING (Studi Kasus pada UKM Opak Gambir “Cipta Rasa” Blitar)
| Main Author: | Setyaningrum, Silvy Sari |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38414/1/pendahuluan.pdf http://eprints.umm.ac.id/38414/2/BAB%201.pdf http://eprints.umm.ac.id/38414/3/BAB%20II.pdf http://eprints.umm.ac.id/38414/4/BAB%20III.pdf http://eprints.umm.ac.id/38414/5/BAB%20IV.pdf http://eprints.umm.ac.id/38414/6/BAB%20V.pdf http://eprints.umm.ac.id/38414/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38414/ |
Daftar Isi:
- The purpose of this study is to compare the calculation of cost of goods manufactured by UKM Cipta Rasa and calculation of cost of good manufactured using the full costing method. This type of research data uses primary data. Primary data is data obtained directly from the research subject by interview. From the results of calculations the researchers did show that the calculation of the cost of production by using the full costing method is greater than the calculation of the cost of production made by UKM Cipta rasa. Therefore, the researcher suggests for UKM Cipta rasa to use the fill costing method. Because by using the full costing method the calculation of the cost of production is more precise and detailed by including costs such as: raw material costs, direct labor costs, variable factory overhead costs, and fixed overhead costs.