Wakidin, Farida Indria Sanly (2022) CALCULATION ANALYSIS OF COST OF PRODUCTION USING THE FULL COSTING METHOD AS THE BASIS FOR DETERMINING THE SELLING PRICE OF TOFU PRODUCTS AT UD. TM MANADO. Scientific Research Journal (SCIRJ), X (XI). pp. 11-24. ISSN ISSN 2201-2796
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SIMILIARITY CALCULATION ANALYSIS OF COST OF PRODUCTION.pdf Download (233kB) |
Abstract
The full costing method is a method of calculating the cost of production, where the cost calculation is carried out in full so that it can help UD. TM, in calculating the cost of production, and can also help determine the selling price of its products in accordance with the theory of cost accounting. This study uses a quantitative descriptive method that aims to explain and describe more deeply the calculation of basic production prices using the full costing method. Based on the results of the study, it was shown that the method of calculating the cost of production per unit and the full costing method had a difference of IDR 6.76 per piece of tofu. In addition, the selling price of tofu products also experiences a difference between the two methods, which is IDR 12.8 per piece of tofu. So the researchers recommend that UD. TM can apply the full costing method so that it can detail precisely and accurately the cost of production
Item Type: | Article |
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Subjects: | A Akuntansi dan Keuangan > AD Karya Ilmiah |
Divisions: | Niaga > Jurusan Akuntansi |
Depositing User: | Mr Raymond Walintukan |
Date Deposited: | 28 Feb 2023 09:55 |
Last Modified: | 28 Feb 2023 09:55 |
URI: | http://repository.polimdo.ac.id/id/eprint/2762 |
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