EVALUASI PERENCANAAN DAN PENGENDALIAN HARGA POKOK PRODUKSI PADA PT. DOK & PERKAPALAN KODJA BAHARI (PERSERO) PALEMBANG

DANANG A.L.T., RINCAN and Ermadiani, Ermadiani (2008) EVALUASI PERENCANAAN DAN PENGENDALIAN HARGA POKOK PRODUKSI PADA PT. DOK & PERKAPALAN KODJA BAHARI (PERSERO) PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are 1) To discuss is there allocating and calculating in the cost of production are effectively andf 2) To evaluate calrnlating procedur in the cost of production at PT. DOK & Perkapalan Kodja Balwri ( Persero) Palembang according to concept of cost accounting or not. Research finding has shown that manufacturing cost in calculating cost of production is not exact because for the most direct cost be arise in production and including of marketing expenses until this cost can be classified to indirect production cost and marketing expenses. Meanwhile there is difficulty to classified of fixed indirect cost and variabel indirect cost caused problem appear in accounted of this cost In order to improve, the writer suuggest the company are most focused to planning and be control about cost esspecially that the total cost is higher such as wages and needed exactly allocating of the cost of production suitable on the concept of cost until each of cost can be allocated and controlled of cost can be efficiently.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Harga Pokok Produksi dan Konsep Alokasi Biaya.
Subjects: H Social Sciences > HE Transportation and Communications > HE1-9990 Transportation and communications
H Social Sciences > HF Commerce > HF1040-1054 Commodities. Commercial products
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 24 Feb 2020 02:14
Last Modified: 24 Feb 2020 02:14
URI: http://repository.unsri.ac.id/id/eprint/27614

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