CALCULATION OF COST PRODUCTION FOR DETERMINING THE PRICE PRODUCT BY USING FULL Costing METHOD IN CAHAYA WARNA SEJAHTERA

Riza Amirul Anas

Abstract


Use of the cost ofproduction with full costing method has an important rolein management decisions to determine the selling price ofa product. The objectives of nature writers of scienticwriting is to know the calculation of production cost andselling price according to the company and according to thetheory of accounting and to know the imposition of BOPin the production process. The method used in this paperis eld studies and literature study in which data and in-formation obtained through direct interviews with partiesrelated to the required data as well as by reading books thathave anything to do with scientic writing. The calculationof production costs and selling price determination accord-ing to both companies as well as in theory there is still adierence in cost accounting. The results of calculationsperformed according to the company's smaller than the cal-culation according to the method of full costing. Therefore,we recommend the company in determining the cost of pro-duction and selling price using the full costing method tothe calculation of production cost and selling price is moreappropriate. Penamaan File: 21206233

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