EVALUASI PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN JOB ORDER PROCESS DI BATIK DEWI SRI SARJONO

F, ANGGIARA (2017) EVALUASI PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN JOB ORDER PROCESS DI BATIK DEWI SRI SARJONO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Batik Dewi Sri Sarjono is an individual company that produces several types of batik. Batik Dewi Sri Sarjono tries to optimize the profit in order to expand its business more widely. The research has purpose to make calculation evaluations of determination production costs based on accounting principal in general. The determination of production costs in this research uses job order costing method and costs accumulation uses full costing method. The author uses comparison method in doing this research which compare between the determination of production costs based on accounting principal in general and the determination of production costs doing by Batik Dewi Sri Sarjono. The conclusion of this research is Batik Dewi Sri Sarjono does not calculate the labour costs and factory overhead costs in detail. The author finds unfavorable difference that reduce profit margins which have been set. The results of this research is to give some suggestions for Batik Dewi Sri Sarjono in order to obtain optimal profits.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Retno Andriani
    Date Deposited: 22 Aug 2017 07:51
    Last Modified: 22 Aug 2017 07:51
    URI: https://eprints.uns.ac.id/id/eprint/34174

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