SARITA, RAHMA and Eka Ratih, Asri and Yuli Sari, Rizki (2022) ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING UNTUK MENETAPKAN HARGA POKOK PRODUKSI PADA USAHA KERUPUK (Studi Kasus Usaha Milik Ibu Marlina di Desa Penuba, Kecamatan Selayar, Kabupaten Lingga). S1 thesis, Universitas Maritim Raja Ali Haji.
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Abstract
This study aims to analyze determine the cost off goods manufactured using the full costing method the Usaha Kerupuk Ikan Ibu Marlina. Full costing is a method of determining the cost of production that takes into account all elements of pro-duction costs into the cost of production, which consists of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. The scope of this research isbthe cost. The method used in this research is descriptive quan-titative. Data were collected by direct observation and questionnaire. Types od data used were primary data. The result show that the basic production costs per setengah kilogram the full costing method kerupuk ikan ibu Marlina Rp. 20.256,40 . The calculation of the cost of production in this study is more effective and accurate by using the full costing method compared to the conventional calculation carried out by the fish cracker business of Marlina. This is because the calculation is carried out by considering many cost elements during the productions proceses.
| Item Type: | Thesis (S1) | |||||||||
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| Subjects: | 300. Ilmu Sosial > 330 Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan | |||||||||
| Divisions: | Fakultas Ekonomi > Program Studi Akuntansi | |||||||||
| Depositing User: | user akutansi akutansi | |||||||||
| Date Deposited: | 25 Jul 2022 07:07 | |||||||||
| Last Modified: | 25 Jul 2022 07:07 | |||||||||
| URI: | http://repositori.umrah.ac.id/id/eprint/3381 |
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- ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING UNTUK MENETAPKAN HARGA POKOK PRODUKSI PADA USAHA KERUPUK (Studi Kasus Usaha Milik Ibu Marlina di Desa Penuba, Kecamatan Selayar, Kabupaten Lingga). (deposited 25 Jul 2022 07:07) [Currently Displayed]
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