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ANALISIS PENGUKURAN ASET BIOLOGIS (KOS PRODUKSI TERNAK) (Studi Kasus Pada UD. Rizqi Di Mataram)

Emhardiani, Fifi (2012) ANALISIS PENGUKURAN ASET BIOLOGIS (KOS PRODUKSI TERNAK) (Studi Kasus Pada UD. Rizqi Di Mataram). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a descriptive study entitled "Analysis of Biological Assets Measurement (Kos Livestock Production)" aims to determine the accounting measurement of biological assets in the form of livestock, the quality of information related to biological assets and know the comparison measurement of biological assets are carried at the object with IAS 41 In this study, the author uses primary data and secondary data consisting of the purchase cost of DOC, the cost of making the cage, cage maintenance costs, cost of feed, vaccines and vitamins, labor costs and expenses that are not defined. Research has been conducted measurements were performed using the measurement at fair value at the boarding cost of production plus the estimated costs of the sale price while using current market prices. The information obtained is sufficiently reliable due to the use of natural value while the comparison on-duty at the IAS 41 does not increase the burden of transport on an object while adding to the burden of transport on the sale price. From the above conclusions, the authors can both imply that the object or the company should consider the burden of transport should been added to the selling price is due to affect the sale price and may affect price competition with other companies.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 04:18
Last Modified: 14 Jan 2015 04:18
URI : http://eprints.umm.ac.id/id/eprint/14728

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