PROSES PENENTUAN HARGA POKOK PRODUKSI FIGRYD CUSTOM CLOTHES DI CV. DINAR JAYA ABADI

FUAD, ACHMAD AINUL (2015) PROSES PENENTUAN HARGA POKOK PRODUKSI FIGRYD CUSTOM CLOTHES DI CV. DINAR JAYA ABADI. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

This research is a study on the CV. Dinar Jaya Abadi Surabaya with the title "Determination Process Cost of Production Frigyd Custom Clothes CV. Dinar Jaya Abadi Surabaya ". The goal of this research is to know how the process of determining the Cost of Production Frigyd Custom Clothes CV. Dinar Jaya Abadi Surabaya. This research is descriptive to describe the accounting treatment of current accounts in the cooperative. Data obtained from Primary Data is data obtained directly from the source, in the form of the interview with one of the staff CV. Dinar Jaya Abadi Surabaya namely Firman Ramadhan and Secondary data, ie data obtained through the media or other parties, in the form of evidence and accounting records. The results of the study, CV Dinar Jaya Abadi has a production cost calculation is simple. Cost of production of custom clothes Frigyd derived from raw material costs, direct labor costs, and factory overhead costs. companies do not have the product in the process saved. From the results of this study, researchers advise the Company shall conduct the inventory taking in one accounting period and assess residual raw materials that are not used in order to obtain the initial cost of raw materials and end that will affect the calculation of the cost of production. Factory Overhead costs which should be itemized so that overhead costs per unit is more accurate. As input costs directly related to the production process instance indirect labor costs, the cost of electricity and water, the cost of depreciation of fixed assets used in the production process and so forth. Key word : stock opname, cost of row materials, factory oberhead cost, the cost of depreciation of fixed assets

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Sep 2017 10:44
Last Modified: 18 Oct 2017 04:52
URI: http://eprints.perbanas.ac.id/id/eprint/2295

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