Adristi, Namira Zayyan (2023) Analisis Perhitungan Harga Pokok Produksi Tahu dengan Metode Full Costing di Pabrik Tahu Kabupaten Sidoarjo (Studi Kasus di Pabrik Tahu Sumber Makmur). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The calculation of the cost of goods produced is very important for every business that is run. Business actors are usually less detailed in calculating the cost of goods produced so that there are factory overhead costs that have not been included in the production cost component. The purpose of this study is to identify tofu production costs (raw material costs, direct labor costs, and factory overhead costs) and to analyze the calculation of tofu cost of goods produced before and after using the full costing method at the Sumber Makmur Tofu Factory in Sidoarjo Regency. The data analysis methods used are full costing analysis and comparative descriptive analysis. The results showed that calculating the cost of goods produced by the full costing method resulted in a higher cost of goods produced compared to the calculation of the cost of goods produced through the company method. The results showed that the calculation of the cost of goods produced by the full costing method resulted in a higher cost of goods produced compared to the calculation of the cost of goods produced through the company method. The results of the analysis showed that the cost of goods produced using the full costing method was Rp149,231,225/month (Rp19,886/board). The price is Rp10,620,222/month (Rp1,415/board) higher than before the full costing method. The company is advised to increase the selling price to Rp22,869 to maintain profits. Key words : cost of goods manufactured, full costing method, selling price
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | S Agriculture > S Agriculture (General) | ||||||||||||
| Divisions: | Faculty of Agriculture > Departement of Agribusiness | ||||||||||||
| Depositing User: | Namira Zayyan Adristi | ||||||||||||
| Date Deposited: | 18 Sep 2023 03:27 | ||||||||||||
| Last Modified: | 18 Sep 2023 03:27 | ||||||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/17101 |
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