Baihaqi, Hilman (2020) PENERAPAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK SEBAGAI INFORMASI KEUANGAN BAGI PERUSAHAAN (Studi Kasus Pada UD. Konveksi Dua Putra Lombok Barat). Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.
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Abstract
This research aims to find out the application of the cost of goods manufactured by using the full costing method in determining the selling price of products (list price) as company financial information. The types and data source used in this research is primary data that was obtained from the interview to the Umkm (Small Micro Medium Enterprises) and secondary data got from the company's financial report. The data-collection technique in this research is using interviews and documentation. The data analysis technique uses the cost of goods manufacture with full costing methods and for product selling price (list price) use cost-plus pricing. In this study, the results are being acquired in defining the cost of goods manufactured uses the full costing method are more precise and accurate because the full costing method imposes all costs incurred by the company in making these products. The calculations use the cost-plus pricing as the selling price becomes clearer and precise in determining the selling price and profit expected by the company.
Item Type: | Thesis (Undergraduate (S1)) |
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Student ID: | 201610170311156 |
Thesis Advisors: | Endang Dwi Wahyuni (0707066301) |
Keywords: | full costing, financial, and selling price |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | Faculty of Economics and Business > Accountant Profession Education (62901) |
Depositing User: | 201610170311156 |
Date Deposited: | 09 Sep 2020 04:32 |
Last Modified: | 09 Sep 2020 04:32 |
URI : | http://eprints.umm.ac.id/id/eprint/66165 |
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