Analisis Perhitungan Harga Pokok Produk Berupa Roti Manis Pada Perusahaan Marcell Bakery Di Surabaya

Natalia, Anggreani (2019) Analisis Perhitungan Harga Pokok Produk Berupa Roti Manis Pada Perusahaan Marcell Bakery Di Surabaya. Undergraduate thesis, Universitas Darma Cendika Fakultas Ekonomi.

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Abstract

Determining the cost of production with the full costing method is very important because this method is more detailed in incorporating the cost components needed in a production process. This can have an effect on detrmining the selling price and profit generated. Determaining the cost of production by the full costing method in expected to be a tool for the company. The purpose of this study was to analyze in the calculation result of the cost of goods manufactured by the company by calculating the cost of goods sold using the full costing method. This research was conducted at the Marcell Bakery company. Data obtained through a survey to location and direct interviews with Marcell Bakery related ti the issues discussed and documents as supporting evidence. The result of the study show that the calculation of the cost of products at Marcell Bakery company with the calculation of the cost of goods using the full costing method shows a higher difference in result compared to using the company method, the difference in difference obtained is Rp 83.333, which is located on factory overhead cost, which is a full costing method that includes engine maintenance cost. The full costing method takes into account more detailed cost

Item Type:

Thesis (Undergraduate)

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