ANALISIS PENENTUAN HARGA POKOK PRODUKSI SARI APEL BROSEM (Studi Kasus pada Koperasi Serba Usaha Brosem)
| Main Author: | Dianingtiyas, Mayang Febtian |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59665/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/59665/2/BAB%20I.pdf http://eprints.umm.ac.id/59665/3/BAB%20II.pdf http://eprints.umm.ac.id/59665/4/BAB%20III.pdf http://eprints.umm.ac.id/59665/5/BAB%20IV.pdf http://eprints.umm.ac.id/59665/6/BAB%20V.pdf http://eprints.umm.ac.id/59665/ |
Daftar Isi:
- The research aims to describe the method of determining the cost of production of Sari Apel Brosem. This type is descriptive. The unit of analysis at the Koperasi Serba Usaha (KSU) Brosem on Jl. Bromo Gg.1 No.13, RT.01 / RW.10, Sisir, Kec. Batu, Kota Batu, East Java 65314. The data is quantitative, consisting of secondary data that is production costs obtained by documentation technique from the KSU Brosem manager. The results of data analysis show that the cost of production for the full costing method is greater than KSU Brosem while the profit of the full costing is smaller than KSU Brosem with the same selling price because KSU Brosem does not calculate depreciation costs in detail on manufacturing overhead so that the cost of production of KSU Brosem is smaller with greater profits. But the full costing method produces more representative results even though the profit is small.