PENERAPAN FULL COSTING UNTUK MENENTUKAN HARGA JUAL PRODUK PADA INDUSTRI SEPATU ( STUDI KASUS PADA UKM ANDRE LOREN)

ADRIYAN, FAUZI (2012) PENERAPAN FULL COSTING UNTUK MENENTUKAN HARGA JUAL PRODUK PADA INDUSTRI SEPATU ( STUDI KASUS PADA UKM ANDRE LOREN). D3 thesis, Universitas Negeri Jakarta.

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Abstract

The purpose of this study was to identify and analyze how the allocation and calculation of production cost and selling price of shoes by the method of the company with full costing method. Through identification and analysis can be known whether the calculation of the cost of production companies better when compared with full costing method and the expected creation of the accuracy of the costs that should occur in the production activity. The results of research on the sales price calculation, two values obtained by calculation of the company for the sale price is Rp 51 019. Selling price of the full costing Rp 52 747 Based on the research results can be concluded that the calculation of the cost of production as the basis for setting prices according to the full costing method is better in analyzing the cost of production rather than calculating the cost of production companies. This is due to the calculation of the full costing method is more accurate because the calculation of factory overhead charge is more appropriate, including the imposition of the cost of depreciation, cost of machinery and equipment maintenance and fuel costs. Loren Andre SMEs should use the full costing method in calculating the cost of production as a basis for setting the selling price will be charged to the consumer. Keywords: Application of Full Costing

Item Type: Thesis (D3)
Additional Information: pembimbing: Marselisa Nindito, M.Akt,. M.ACC
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 03:07
Last Modified: 15 Feb 2018 03:07
URI: http://repository.fe.unj.ac.id/id/eprint/3133

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