ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABLE COSTING PADA PERHITUNGAN HARGA POKOK PRODUKSI
| Main Author: | Salsabilla, Shafira |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/60954/1/Pendahuluan.pdf http://eprints.umm.ac.id/60954/2/BAB%20I.pdf http://eprints.umm.ac.id/60954/3/BAB%20II.pdf http://eprints.umm.ac.id/60954/4/BAB%20III.pdf http://eprints.umm.ac.id/60954/5/BAB%20IV.pdf http://eprints.umm.ac.id/60954/6/BAB%20V.pdf http://eprints.umm.ac.id/60954/ |
Daftar Isi:
- The purpose of this research is to analyze the calculation of goods manufactured cost of MSME Keripik Tempe Rohani Sanan Malang city by using full costing and variable costing methods. This calculation is also determine the selling price of the company products. The analysis technique of this research is descriptive quantitative by conducting the interviews, observations, and documentation techniques. The results of the study showed that the company has not applied the correct calculation of goods manufactured cost. They have not classified the costs and incorporated the element of factory overhead cost properly, as a results, it affects the selling price become too low if the company expected 77% of profit.