ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MAKIN WOOD PALEMBANG

TRIA AJENG, WULANDARI (2016) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MAKIN WOOD PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The purpose of the writing of this report was to conduct an analysis of the classification and calculation of cost of production and production cost at Makin Wood Company, Palembang. This company is located at JL. Sukatani No. 762 RT/RW 03/06 Kelurahan Sukajaya Kecamatan Sukarami Palembang. The title of this final report is "Analysis of Calculation of Cost of Goods Production at Makin Wood Company Palembang". To obtain data from the company, the author useD the methods of data collection such as: observations and interviews as well as the data obtained by the author in the form of primary data. Based on data obtained from the company, the author finds some problems among others; Yet precisely in which the cost of production between raw material costs, labor costs and factory overhead costs. In addition, the company also does not charge depreciation factory building and factory machines and the company also does not charge the cost of electricity used in the production process, so that the production cost of goods manufactured by the company yet to reflect the actual production cost of goods. So the authors give the advice that the company should classify the elements precise production cost of goods, electric charge, and the cost of depreciation of assets into a price of staple production in order to set a selling price reflecting the actual value.

Item Type: Thesis (Other)
Uncontrolled Keywords: Expenses production classification, calculation cost of goods manufactured
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 21 Jul 2017 02:14
Last Modified: 21 Jul 2017 02:14
URI: http://eprints.polsri.ac.id/id/eprint/3693

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