PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING BERDASARKAN METODE HARGA POKOK PESANAN UNTUK PRODUK JADI KULIT SAPI ALETA LEATHER YOGYAKARTA

Rahmawati, Sekar Nur, Inon Listyorini, S.E., M.Si.,Akt. (2025) PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING BERDASARKAN METODE HARGA POKOK PESANAN UNTUK PRODUK JADI KULIT SAPI ALETA LEATHER YOGYAKARTA. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

Text 3220111023_Sekar Nur Rahmawati_Abstrak_Periode3_2024-2025.pdf Download (175kB)

Abstract

The importance of calculating the cost of production lies in understanding the flow of costs that occur in Aleta Leather. This phase serves as the foundation for compiling the final assignment report. The cost of production will be the basis for the company to determine the desired selling price, and it also helps the company control or take action regarding the flow of costs that occur during production. The cost of production, using the order method, is a suitable approach for manufacturing companies. Based on the calculation of the process cost, it is known that there are final results that experience under-costing and over-costing. This result can be observed from the difference in production costs based on orders compared to the company's overall production cost. From the results of the production cost calculation, a difference is also evident in the company's profit or loss calculation.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Cost of Production; Cost of Process; Under Costing; Over Costing
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	09 Oct 2025 07:04
Last Modified:	09 Oct 2025 07:06
URI:	http://eprints.uty.ac.id/id/eprint/19258

Actions (login required)

View Item