PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA PT. DIANSARI PURI PLASTINDO DI SIDOARJO

Vania, Vania (2018) PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA PT. DIANSARI PURI PLASTINDO DI SIDOARJO. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

In an effort, the calculation of the cost of production is indeed very important for the smooth running of a business. Because to determine the selling price of products, labor costs, and other costs must be determined correctly in order to get the cost of the correct production. This is important because the right cost of production will show the right profit or loss of business as well. If the cost of production is wrong, then it can cause a loss. The approach of this research using the method of analysis and qualitative with the object of research on the calculation of cost of production. The data analysis techniques include: Collecting data in the form of materials and complementary components that are approximately required for production, Bringing data to the purchasing and ask the purchase price of materials and complementary components, Determine the allocation of BOP and other costs used for the manufacture of products until finished, Calculating the cost of goods using the full costing method.This research shows that PT. Diansari Puri Plastindo does not have the right cost of production because they have been using the wrong method. It is expected that PT. Diansari Puri Plastindo can learn about the calculation of the cost of the correct production and fix the way of calculation so as to obtain the cost of the right production and determine the selling price properly.

Item Type:

Thesis (Undergraduate)

Contributors: