ANALISIS PERBANDINGAN METODE BIAYA MARGINAL DENGAN BREAK EVEN POINT DALAM PENENTUAN HARGA POKOK PRODUKSI BETON READY MIX PADA PT. ARMADA MIX GROUP SURABAYA

Koten, Rikardus Sina (2024) ANALISIS PERBANDINGAN METODE BIAYA MARGINAL DENGAN BREAK EVEN POINT DALAM PENENTUAN HARGA POKOK PRODUKSI BETON READY MIX PADA PT. ARMADA MIX GROUP SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

The determination of the cost of production for children is very influential on setting the selling price of the company's products; therefore, the company must use accurate and precise methods in calculating the cost of production. This research will conduct a comparative analysis of the use of marginal cost and break-even point methods in determining the cost of production. The goal of this research is to choose which method is more effectively applied to PT. Armada Mix Group in determining the cost of production for ready-mix concrete. The research approach used in this study is qualitative descriptive research with a case study approach using primary and secondary data from PT. Armada Mix Group in Surabaya. The results of the research indicate that the break-even point method is more effective in calculating the cost of production for ready-mix concrete than the marginal cost method because using the break even point method allows the company to determine the production level to reach the break even point. Keywords: Marginal Cost, Break Even Point, and Cost of Production

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDPermatasari, AnitaNIDN0718128301anita.permatasari@ukdc.ac.id
Uncontrolled Keywords: Marginal Cost, Break Even Point, and Cost of Production
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Rikardus Sina Koten
Date Deposited: 01 Mar 2024 05:44
Last Modified: 04 Mar 2024 06:46
URI: http://repositori.ukdc.ac.id/id/eprint/1640

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