PERSEPSI PENGUSAHA KERAMIK ATAS ELEMEN BIAYA PRODUKSI DALAM MENENTUKAN HARGA POKOK PRODUKSI(Studi Empiris Pada Perusahaan Keramik Dinoyo Malang)

FIDIYANTI, FINA (2007) PERSEPSI PENGUSAHA KERAMIK ATAS ELEMEN BIAYA PRODUKSI DALAM MENENTUKAN HARGA POKOK PRODUKSI(Studi Empiris Pada Perusahaan Keramik Dinoyo Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a descriptive nature and surve by taking samples from a population using questionnaires as a means of collecting data. With the title of "Top Employers Perception Element Production Costs In Determining Cost of Production (Empirical Study on Ceramic Company Dinoyo Malang)." The purpose of this study is to determine what elements of production costs that are considered important in determining the cost of goods manufactured by the perception of entrepreneurs ceramic Dinoyo Malang. The analytical tool used in this research is Deskriptive Statistics is the science that provides methods of collecting, presenting, and managing data in order to create a clear picture of variations in the nature of the data, which ultimately will facilitate the process of analysis and interpretation of data. As for testing the questions raised kevaliditasan then test the validity and reliability test to determine the extent to which a measuring instrument can be trusted or reliable. From the results obtained by analysis of five production costs are taken into account in determining the cost of production by the entrepreneur's perception of Repair and Maintenance costs by a percentage that is equal to 64.51%, Cost of Fuel, Electricity, Water and Telephone with percentage of 59.91%, Cost of Materials Baku with percentage of 56.56%, Labor Costs Jump denagan percentage of 54.8%, and most recently the cost of auxiliary materials on the percentage of sebasar 49.5%. Based on the results of research on the writer to imply that employers should Dinoyo classify ceramics production cost based on existing components in the cost of production. This is to avoid inappropriate cost allocation.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 31 May 2012 03:48
Last Modified: 31 May 2012 03:48
URI: http://eprints.umm.ac.id/id/eprint/6241

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