DAMPAK PENERAPAN METODE PROCESS COSTING DALAM PERHITUNGAN HARGA POKOK PRODUK AIR MINUM TERHADAP LABA (RUGI) PERUSAHAAN

STUDI KASUS DI CV MMP

  • Ega Melia Willim Universitas Katolik Indonesia Atma Jaya
  • L. Jade Faliany Universitas Katolik Indonesia Atma Jaya
Keywords: cost of goods manufactured, process costing, target pricing, full costing

Abstract

Nowadays companies calculate the production costs to know their profit and loss. Calculation of production costs is no longer a determinant for their selling price. That is why the correct calculation of production cost is needed. Process costing was used to calculate the cost of drinking water products at CV Makmur Mandiri Persada. The results showed that of the four types of products, two products namely 240-ml glassed drinking water and 1500-ml bottled drinking water generated profits, whereas the other two products, namely 600-ml bottled drinking water and 19-liter gallons suffered losses.

Published
2021-11-18
Abstract viewed = 0 times
PDF downloaded = 0 times