ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING ( Studi Kasus Pada Perusahaan Tahu ADMA Kab. Malang )
| Main Author: | Abdullah, Muhammad Indra |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38482/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38482/2/BAB%20I.pdf http://eprints.umm.ac.id/38482/3/BAB%20II.pdf http://eprints.umm.ac.id/38482/4/BAB%20III.pdf http://eprints.umm.ac.id/38482/5/BAB%20IV.pdf http://eprints.umm.ac.id/38482/6/BAB%20V.pdf http://eprints.umm.ac.id/38482/7/Lampiran.pdf http://eprints.umm.ac.id/38482/ |
Daftar Isi:
- Calculation The cost of goods sold calculation is crucial to consider its importance in determining the selling price. The purpose of this study is to evaluate the cost of goods sold pricing established by the company in comparing the two methods result namely full costing and variable costing. The analysis method applied was comparative descriptive. The resulf of the study showed that there was a weakness in the determination of cost of goods sold by the company which was higher than the result of full costing and variable costing. The company’s cost of goods sold for tahu ADMA was Rp. 2.486, while the full costing method pointed at Rp.1,882 and the variable costing mentioned Rp. 1.773. This difference occured because the company did not set several costs properly based on its type and behaviour. The company is suggested to apply the full costing method for a more detail and acurate calculation so that it can get a more competitive selling price.