ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL JAMU TRADISIONAL (Studi Kasus UKM Jamu Tradisional Hj. Sumiati Pamekasan)
| Main Author: | Wulandari, Nurista Adenia |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38505/1/Pendahuluan.pdf http://eprints.umm.ac.id/38505/2/BAB%20I.pdf http://eprints.umm.ac.id/38505/3/BAB%20II.pdf http://eprints.umm.ac.id/38505/4/BAB%20III.pdf http://eprints.umm.ac.id/38505/5/BAB%20IV.pdf http://eprints.umm.ac.id/38505/6/BAB%20V.pdf http://eprints.umm.ac.id/38505/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38505/ |
Daftar Isi:
- 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 Small-Medium Scale company of traditional herbal drink by HJ. Sumiati Pamekasan in comparing the two methods result namely full costing and variable costing. The analysis method applied was qualitative descriptive. Data type and source were in the form of primary and secondary data through interview and documentation. The resulf of the study showed that there was a weakness in the calculation of production cost by the company. Based on the calculation, the full costing method had higher amount compared to the variable costing. This is because of the full costing method takes into account all production costs both variable and fixed ones.