Analisis Biaya Produksi Dalam Penentuan Harga Pokok Produksi Pada UD Barokah di Mojokerto

Ariandini, Feby (2023) Analisis Biaya Produksi Dalam Penentuan Harga Pokok Produksi Pada UD Barokah di Mojokerto. Diploma thesis, Universitas hayam Wuruk Perbanas Surabaya.

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Abstract

The cost of production for a company is very important in facing competition where the production process is quite complex with product variations requiring a more thorough and precise calculation of the cost of goods, so that the selling price can be determined precisely. Calculation of basic costs is a factor that cannot be ignored, because if entrepreneurs are not careful in calculating production costs that are too high, the product selling price will automatically be high. Based on these considerations, research was carried out which aimed to determine the calculation of the cost of production and production costs at UD Barokah. The data obtained in this study is data from interviews and documentation. This data shows that there are costs incurred at UD Barokah which are not included in the cost of production. This research was conducted using a qualitative descriptive method. The results obtained are knowing the difference between the calculation of the actual cost of production and that calculated by UD Barokah himself. This difference lies in depreciation costs which were not previously taken into account.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.42 - COST ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: FEBY ARIANDINI
Date Deposited: 19 Dec 2023 02:07
Last Modified: 19 Dec 2023 02:07
URI: http://eprints.perbanas.ac.id/id/eprint/11706

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