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Iriyadi .
Sekolah Tinggi Ilmu Ekonomi Kesatuan
Economics, Econometrics & Finance Social Sciences

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The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor Iriyadi .
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.216 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.312

Abstract

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.
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