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ANALISIS PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENCAPAIAN LABA PADA PT. SUMBER REJEKI VARIA DI SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
ASPRILIA, NIA
Subject
Cost Accounting 
Datestamp
2020-06-22 04:07:03 
Abstract :
PT. Sumber Rejeki Varia is one of the manufacturing companies engaged in the production of toy cars for children. The method of determining the cost of production used by PT. Sumber Rejeki Varia is a variable costing method. In this case, the company does not account for all fixed production costs. So, here the researchers analyzed it using the full costing method. This type of research is a type of descriptive research using a qualitative approach. The data used by researchers are primary data and secondary data. From the results of the research conducted, the full costing method produces higher cost of production and the profits obtained do not tend to be higher because it depends on the size between the initial inventory of finished goods and the ending inventory. 
Institution Info

Universitas Bhayangkara Surabaya