PENERAPAN TARGET COSTING DALAM MENENTUKAN BIAYA PRODUKSI PADA UD RAMAYANA AGRO MANDIRI BATU
| Main Author: | Fathan, Muhammad Lutfi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/55537/3/PENDAHULUAN.pdf http://eprints.umm.ac.id/55537/4/BAB%20I.pdf http://eprints.umm.ac.id/55537/5/BAB%20II.pdf http://eprints.umm.ac.id/55537/6/BAB%20III.pdf http://eprints.umm.ac.id/55537/7/BAB%20IV.pdf http://eprints.umm.ac.id/55537/8/BAB%20V.pdf http://eprints.umm.ac.id/55537/9/LAMPIRAN.pdf http://eprints.umm.ac.id/55537/ |
Daftar Isi:
- The purpose of this research was to analyze the application of target costing in determining production costs at UD. Ramayana Agro Mandiri Batu. The method used in this research is descriptive method. The results of this research indicate that the analysis of the cost of apple chip production run into an emphasis on the cost of raw materials and factory overhead costs after the calculation using the target costing method, while the direct labor costs are not emphasis. At UD. Ramayana Agro Mandiri Batu has not implemented the target costing method and still uses a simple calculation which does not meet the standard cost accounting calculations. Preferable, UD company. Ramayana Agro Mandiri batu records or accounts with cost accounting standards in order to be able to control company expenses and revenues. In addition, the company should conduct an analysis of production costs and control costs.