Eko Setyo, Hendra (2014) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BARANG PESANAN PADA CV SERELOS PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
This final report purposed to analyze the calculation cost of goods manufactured by order at CV Serelos Palembang. In writing this final report, writer collected data by interview. From the data was gotten as direct material using, direct labour, factory overhead and cost of goods manufactured by order statement official envelope, yasin book and x-banner 60 x 160 cm from February 2014. From the data writer found the problems at CV Serelos Palembang there are `the company is not exact yet to put in cost of goods manufactured elements in particular direct raw material cost and indirect raw material cost (factory overhead). The company has not put in the electric cost, building hiring cost and tools reduction cost and factory machine in the calculation of cost of goods manufactured and do not exact the calculation cost of goods manufactured which is application in company. Writer suggests it better for company to classifying the elements of cost of goods manufactured correctly , especially direct raw material cost and indirect raw material cost. The company should better put in the factory overhead cost as electric cost, building hiring cost tools reduction and factory machine order to make the cost of goods manufactured suitable with cost accounting standart because it can gives for to company to arrange the company operation budget and be able to determine product sales cost exactly because it relates to the profit of company. benefit Keywords : cost of goods, manufactured by order, cost classification
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | cost of goods, manufactured by order, cost classification |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 22 Jan 2016 02:51 |
| Last Modified: | 22 Jan 2016 02:51 |
| URI: | http://eprints.polsri.ac.id/id/eprint/498 |
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