@thesis{thesis,
		author={Indra  Indra},
		title ={ANALISIS PENENTUAN HARGA POKOK PENJUALAN PADA PERUSAHAAN KECAP UD HASIL BUMI SUMENEP},
		year={2019},
		url={http://repository.wiraraja.ac.id/147/},
		abstract={This research is a field research on soy firm UD Hasil bumi are still not applying analytical calculation of the cost of sales. The calculation of cost of goods sold and selling prices of soy products is done in a simple and still has not calculated the cost of sales with the right as on the cost accounting rules. These efforts have not entered all the elements in detail the costs incurred in the production process.

The calculation of cost of goods sold and selling price determination in soy sauce UD Hasil bumi Produce is still done manually and simple and yet detailed in the classification of costs in the production process .. the calculation of cost of goods sold in each production can still generate profits or gains to the selling price compete (competitive).

Keywords	:	Price cost of sales, selling price, the production of soy sauce}
		}