Penulis Utama : Desy Puspita A
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Evaluation of determining cost of goods sold with job order costing method, case in PT. Batik Danar Hadi (Export) Surakarta
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2007
Kolasi :
Sumber : UNS-Fak. Ekonomi Program DIII Akuntansi NIM.F3304031
Subyek : DETERMINING COST OF GOODS MANUFACTURED
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : PT. Danar Hadi represent the peripatetic company in the field of industry of batik commerce. Company produce order based an order accepted from buyer. In calculation of cost of goods manufactured, company use the job order costing method. Company must be able to decide the selling price which is relied by a correct cost of good manufactured calculation. Cost of goods manufactured and selling price countable by company when accepting order from buyer. Intention of this research to evaluate the calculation of cost of goods manufactured done by company, with the calculation done by a writer which is relied by theory or cost accounting reference. Writer take the example of calculation of batik dress the VE models, dress batik the K-005 models and dres batik LD-19 models. Analyse the data obtained indicate that the calculation and standard material cost gathering and direct labor cost have been done correctly as according to cost accounting theory. While for the calculation of factory overhead cost the way that used by PT. Danar Hadi less precise because is not based and burdened by using tariff of factory overhead cost determined in the face of. This matter cause at calculation of cost of goods manufactured to the order done by a company become less precise and in the end price sell specified by a company become less precise also. Result of writer calculation to the cost of goods manufactured for the order of accurate differ from the cost of goods manufactured of according to company. This matter is caused by a burden some factory overhead for the order of only having the character of per cash. Result of research used by writer as proffering base recommend to company that to be able to do the calculation of cost of goods manufactured and selling price correctly. Company shall burden the factory overhead cost as according to way of encumbering in theory of cost accounting by using tariff of factory overhead applied which is based by material cost. Besides company shall compile cost of gold sold for each order so company earn easily know the production cost of every order, so that if someday the company need it, the information will be obtained easy as base of determinant of cost of goods manufactured and selling price.
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abstrak.pdf
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File Jurnal : -
Status : Non Public
Pembimbing : 1. Agus Widodo, SE, MSi, Ak.
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis