PERBANDINGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING DALAM MENENTUKAN HARGA JUAL PADA UMKM PANDAN ARUM PERIODE 2017

APRILIA EKA KUSUMA WARDANI, APRILIA EKA KUSUMA WARDANI (2019) PERBANDINGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING DALAM MENENTUKAN HARGA JUAL PADA UMKM PANDAN ARUM PERIODE 2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

[img] Text
SKRIPSI APRIL.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
JURNAL - APRIL new.pdf

Download (246kB)

Abstract

ABSTRAK Aprilia, Eka Kusuma Wardani, 2018. Comparation of the cost of production using the full costing method and variabel costing in determining tha selling price for the UKM Pandan Arum period 2017. Skripsi, Progam Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM). Pembimbing I: Hari Setiono, SE., M.Si Pembimbing II: Nur Ainiyah, SE., M.Akt Calculation of cost of production is very important considering the benefits of information on cost of production, namely to determine the range of selling prices to be used in financial statements, the purpose of this study is to analyze the comparison of full costing and variable costing methods in the cost of production for determination selling price for UKM Pandan Arum. This research is included in the research of descriptive quantitative data which is a method that describes or analyzes a research result. Based on the comparison of the full costing method and variable costing in calculating the cost of goods manufactured by a company, the full costing method has a nominal Rp. 11.900,- value far higher than the variable costing method is Rp. 11.850,-, because the calculation of the cost of production in the full costing method includes all cost accounts of variable and fixed variables. so that in determining the selling price is very influential on the magnitude of the selling price of the product. Keywords: Full Costing Method, Variable Costing, Selling Prices

Item Type: Skripsi/Thesis (Bachelor)
Uncontrolled Keywords: Full Costing Method, Variable Costing, Selling Prices
Subjects: 0 Majapahit Islamic University Subject Areas > Fakultas Ekonomi > Manajemen
Divisions: Faculty of Economics > Management
Depositing User: Perpus Unim
Date Deposited: 19 Mar 2019 02:45
Last Modified: 02 Apr 2019 05:26
URI: http://repository.unim.ac.id/id/eprint/393

Actions (login required)

View Item View Item