Purwowidodo, Imron (2024) PERLAKUAN AKUNTANSI BIAYA TERHADAP CACAT PRODUKSI BARANG DALAM PENENTUAN HARGA POKOK PRODUKSI PADA UD. MITRA INDAH TANI MEUBEL PRAJEGAN SUKOREJO PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
The aim of this research is to conduct an analysis of the accounting treatment of defective and damaged products, and the differences between them and normal products in determining the cost of production at UD. Mitra Indah Tani Meubel Prajegan Sukorejo Ponorogo. The type of research used is descriptive research. The data used in this research is primary data in the form of observations and interviews and secondary data in the form of documents and company accounting records. The data triangulation used is source triangulation. The research results show that: (1) The most appropriate method for calculating the cost of production for normal products and defective products is to use the full costing method. This shows that the full costing method can include elements of production costs because they are still related to tariffs. So if the actual production is different from the tariff (budget) then there will be a shortage or overcharging. (2) Accounting treatment of defective products in determining the cost of production at UD. Mitra Indah Tani Meubel Prajegan Sukorejo Ponorogo uses the cost order method. This shows that defective products that are sold or not sold can be added to the calculation of the cost price of the order in question. So that the company's treatment of the cost of defective products is appropriate and in accordance with theory. Inappropriate treatment of defective products will cause the selling price of the product to increase due to high production costs while the finished product produced is reduced.
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Cost of Production, Full Costing Method, Normal Products, and Defective Products. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic |
| Depositing User: | fe . userfe |
| Date Deposited: | 06 Feb 2024 02:23 |
| Last Modified: | 06 Feb 2024 02:23 |
| URI: | http://eprints.umpo.ac.id/id/eprint/13128 |
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