Fitria, Nur and Daud, Rochmawati (2012) Analisis Perlakuan Akuntansi Scrap dan Produk Sampingan pada PT. Priosusanto Corporation. ANALISIS PERLAKUAN AKUNTANSI SCRAP DAN PRODUK SAMPINGAN PADA PT. PRIOSUSANTO CORPORATION, 10 (20). pp. 99-119.
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Abstract
This study sought to examine this scrap accounting treatment cost calculation and simultation product that be used by PT. Priosusanto Corporation. The data used in this study is the author of the primary data and secondary data. Descriptive Analysis of qualitative methods by presenting both general and detailed then conducted an analysis to draw conclusions. Conclusion is that the accounting treatment of defective products at PT. Priosusanto Corporation not adequate because the company does not take into account the cost of defective product. The factors that most influence the defective product is 55.4% of raw materials, direct labor BOP 17.9% and 19.2%. So the most affected are the raw materials of 55.4%. To calculated the cost of production by products companies can use the replacement cost method of reversal cost.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Scrap product; defect product; replacement cost; reversal cost |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics > HA1-4737 Statistics H Social Sciences > HG Finance > HG1-9999 Finance |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | backup admin |
| Date Deposited: | 23 Jan 2020 07:53 |
| Last Modified: | 23 Jan 2020 07:53 |
| URI: | http://repository.unsri.ac.id/id/eprint/25250 |
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