EVALUASI PENENTUAN HARGA POKOK PRODUKSI PADA CV. RODA JATI SURAKARTA

MIRANI, FEBRIANA (2013) EVALUASI PENENTUAN HARGA POKOK PRODUKSI PADA CV. RODA JATI SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    CV. Roda Jati Surakarta is a manufacture company wich is produce meubelair. The company using job order cost method in the process of production to collecting the order costs. Therefore, the cost of goods manufactured information for each product is very important to management decision makers. The purpose of this research is to know calculation cost of goods manufactured in CV. Roda Jati Surakarta. Method applied in this research is analytical descriptive method. Data collecting technique by through primary data that is data obtained directly from data sourch where is research executed in CV. Roda Jati Surakarta and secondary data that is data obtained from literature and books are related with this research. The conclution of this research is the company are less precise in classifying the elements of manufactured costs, the company is not right in calculation of factory overhead costs and the company is not yet arrange job order cost sheet. Based on the result of the research, the researcher give some suggestion such as reclassify the elements of manufactured costs, recalculate the imposition of factory overhead costs and arrange job cost sheet for the company. Keyword: Cost of goods manufactured, Job order cost method, CV. Roda Jati

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 18:17
    Last Modified: 10 May 2014 18:17
    URI: https://eprints.uns.ac.id/id/eprint/15919

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