JAYANTI, ROSSI (2017) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN PESANAN PADA CV BANGUN JAYA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
ANALYSIS CALCULATION OF COST OF GOODS MANUFACTURED BASED ON ORDER AT CV BANGUN JAYA PALEMBANG Rossi Jayanti, 2017 (xviii + 75 halaman) Rossi225@yahoo.com The final report is entitled “Analysis Calculation Of Cost Of Goods Manufactured Based On Order At CV Bangun Jaya Palembang.” This final report aims to analyze the calculation of cost of production at CV Bangun Jaya Palembang is reprent a industry of diligence moving in the field of making of goods of furniture specially alumunium shoes cupboard, alumunium door and alumunium window. Based on the calculation of the cost of production, the company has not been right in classifying the cost of production. This is because company not yet precisely the expense production classification of between permanent material cost and labor cost of factory overhead cost. The others, company not burden depreciation expense fixed assets and also the company not burden indirect labor cost used in course of production and the company also does not impose indirect labor costs used in the production process in the form of transportation or shipping section as one of the factory overhead costs. To achieve these objectives, several data collection, interview, observation and documentation. data which the writer obtain in the secondary data and primary data. Based on these conclusions, the authors advise companies to classify the cost of direct and indirect raw materials appropriately and the company should include the cost of depreciation of factory buildings, vehicles and machinery and add indirect labor costs in the form of transportation or shipping section into the calculation of factory overhead costs so that the calculation of the cost of production is done appropriately.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | The Analysis, Expense Production Classification, and Calculation of Cost of Goods Manufactured. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 24 Jan 2018 02:22 |
| Last Modified: | 24 Jan 2018 02:26 |
| URI: | http://eprints.polsri.ac.id/id/eprint/4281 |
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