Lestari, Siska Puji, Anisa Rachmawati, S.E., M.Acc. (2022) Penentuan Harga Pokok Produksi PT. Plank Living Indonesia. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This report aims to determine the determination of the cost of production of PT. Plank Living Indonesia. Determination of the cost of production at PT. Plank Living Indonesia is a way to calculate cost elements into the cost of production. PT Plank Living Indonesia is a company engaged in the export of furniture. This company produces various types of furniture, for example, shelves, chairs, tables, cupboards, and so on. In this study, detailed results of the calculation of the cost of production, which are usually used or frequently carried out by PT Plank Living Indonesia have been presented. Based on the calculations that have been shown, it turns out that the results of the calculations that are usually carried out by PT Plank Living Indonesia are still not quite right. From the calculation of the cost of production, there are elements of costs that are not included in the calculation of the cost of production. The costs in question are depreciation costs, which are not taken into account in determining factory overhead costs. Thus, through this research, the results of the calculation of the cost of production have been shown, which have included all the cost components used to calculate the Cost of Goods Manufactured, including the cost of depreciation.
Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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Uncontrolled Keywords: | Cost of Production, Manufacturing, Factory Overhead Cost |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | Prodi Akuntansi Diploma |
Date Deposited: | 07 Sep 2022 07:01 |
Last Modified: | 07 Sep 2022 07:01 |
URI: | http://eprints.uty.ac.id/id/eprint/10233 |
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