Penentuan Biaya Produksi pada PT. Hasta Sampuma Nityatama di Surabaya
Total View This Week0
Total View This Week0
Institusion
Universitas Katolik Darma Cendika
Author
Suyanto, Bernike Permatasari
Subject
HF5601 Accounting
Datestamp
2021-01-05 05:52:16
Abstract :
This study used a descriptive method with a quantitative approach to determination of the unit of analysis of the production cost of raw material costs, direct labor costs, and factory overhead costs and the cost of production report according to the company. Incorrect classification of production costs resulted in cost of production that is produced is also not appropriate, therefore researchers would classify the exact cost of production so as to produce the exact cost of production. In company PT Hasta Sampurna Nityatama problems that arise regarding the allocation of costs of production, such as the cost of auxiliary materials are classified as cost of raw materials by the company, are classified as manufacturing overhead costs by a company supporting materials, general and administrative expenses included in the group of factory overhead costs, and costs marketing sales group included factory overhead cost by the company.
This study used a descriptive method with a quantitative approach to determination of the unit of analysis of the production cost of raw material costs, direct labor costs, and factory overhead costs and the cost of production report according to the company. Incorrect classification of production costs resulted in cost of production that is produced is also not appropriate, therefore researchers would classify the exact cost of production so as to produce the exact cost of production. In company PT Hasta Sampurna Nityatama problems that arise regarding the allocation of costs of production, such as the cost of auxiliary materials are classified as cost of raw materials by the company, are classified as manufacturing overhead costs by a company supporting materials, general and administrative expenses included in the group of factory overhead costs, and costs marketing sales group included factory overhead cost by the company.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
