ANALISIS HARGA POKOK PRODUK DENGAN VARIABLE COSTING SEBAGAI PERENCANAAN LABA (Studi Kasus pada Industri kayu CV. Rizki)

Husna, Asmaul (2008) ANALISIS HARGA POKOK PRODUK DENGAN VARIABLE COSTING SEBAGAI PERENCANAAN LABA (Studi Kasus pada Industri kayu CV. Rizki). Other thesis, University of Muhammadiyah Malang.

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Abstract

A company is in general founded especial to with a purpose to yield maximal profit. As underwriter and organizer responsibility the continuity of company life, management side a company is obliged to labour maximal earnings and expense of as minimum as possible. There are two approach in reckoning price sell into cost of goods manufactured that is costing full and of variable costing. Especial difference of costing full and of variable costing centrally at problem of treatment of expense of overhead remain to. In this research is expected by usage of method of variable costing can assist to give relevant information for the management in decision making short-range. CV. Rizki produce some product, where in its expense structure there are direct fixed cost able to trace by product every type. In this research of writer try to do cost analysis by using analysis of CVP, this analysis emphasize at earnings, expense of, profit and also how third the factor have an in with change. Method of variable costing do dissociation of costs of semivariable become costs remain to and variable costs. Where the mentioned do not be done by if company use method of full costing. By using analysis of CVP can be done by calculation of year profit goals 2008 equal to 15%.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 08 May 2012 03:52
Last Modified: 08 May 2012 03:52
URI: http://eprints.umm.ac.id/id/eprint/4653

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