RETNO, FEBRIYANTI (2016) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV CHAMPION FURNITURE PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
ABSTRACT THE ANALYSIS CALCULATION OF COST OF GOODS MANUFACTUREBY THE ORDER AT CV CHAMPION FURNITURE PALEMBANG Retno Febriyanti, 2016 (xv + 70 pages) E-mail : retnofebriyanti26@gmail.com JurusanAkuntansiPoliteknikNegeriSriwijaya The title of this report is “The Analysis Calculation Of Cost of Goods Manufacture By The Order At CV Champion Furniture Palembang”. CV Champion Furniture Palembang is the industrial that making meubel and located in Sudirman Street Number 2841, Palembang. The author uses several methods for obtaining data report such as interview, observations, and literature study. The objects analyzed are the calculation of cost production of chairs and dining table, office desk, and wardrobe by using job order costing method. Based on the obtained data, the author found several problems such as the company has not been precise in classifying the elements of cost of productions especially direct material cost and indirect material cost, the company also don’t calculate indirect material cost, electrical cost, and the assets depreciation. So, the author gives some suggestions to the company such as the company should classify the elements of cost of productions correctly into direct material cost and indirect material cost. The company should indirect material cost, electrical cost and assets depreciation cost into the factory overhead cost so that the cost of goods manufacture can reflect the actual values.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Cost of Goods Manufactured, Job Order Costing Method, Factory Overhead |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 26 May 2017 01:44 |
| Last Modified: | 26 May 2017 01:44 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3563 |
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