Alokasi Biaya Overhead Departemen Pendukung dan Departemen Produksi untuk Menghitung Harga Pokok Produksi pada PT. Arbe Chemindo
Total View This Week0
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Br. Sitio, Tiur Maria
Subject
HF5601 Accounting
Datestamp
2024-06-14 03:50:52
Abstract :
Cost of product is total cost sacrificed to achieve a product. Manager needs product cost as a guide to planning, controlling and make decision of price. Manufacturing overhead cost is one of part from product cost. Overhead cost is difficult to controlling and cannot be traced to object cost. Therefore, management used cost allocation method to calculate product cost. This research is a case study using descriptive analysis method. This research focuses on cost allocation method and cost of product in company PT. Arbe Chemindo. The purpose of this research is to determine how to allocate and charge overhead cost to product cost in PT. Arbe Chemindo. Data were analyzed by comparing the data from the company with the theory that was used. The result of the research is PT. Arbe Chemindo use imprecise allocation method and the effect of method is cost of product in PT. Arbe Chemindo do not express the real cost. Keyword: Cost Of Product, Manufacturing Overhead Cost, Cost Allocation Method.
Cost of product is total cost sacrificed to achieve a product. Manager needs product cost as a guide to planning, controlling and make decision of price. Manufacturing overhead cost is one of part from product cost. Overhead cost is difficult to controlling and cannot be traced to object cost. Therefore, management used cost allocation method to calculate product cost. This research is a case study using descriptive analysis method. This research focuses on cost allocation method and cost of product in company PT. Arbe Chemindo. The purpose of this research is to determine how to allocate and charge overhead cost to product cost in PT. Arbe Chemindo. Data were analyzed by comparing the data from the company with the theory that was used. The result of the research is PT. Arbe Chemindo use imprecise allocation method and the effect of method is cost of product in PT. Arbe Chemindo do not express the real cost. Keyword: Cost Of Product, Manufacturing Overhead Cost, Cost Allocation Method.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
