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All Journal Gorontalo Accounting Journal
Yopin Lamatenggo
Universitas Gorontalo
Economics, Econometrics & Finance

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Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik Wahyudin Hasan; Yopin Lamatenggo
Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.798 KB) | DOI: 10.32662/gaj.v1i2.394

Abstract

Fixed assets have a direct relationship with production processes such as machinery and factory buildings to generate future income for the company. This study aims to determine the shrinkage of the machine whether it is in accordance with accounting standards and to determine the effect of depreciation on the company's factory overhead costs which are measured using the method of working hours and methods of production.From the results of the study showed that PT Tri Jaya Tangguh still uses a straight-line method whose depreciation value is fixed every year and is not affected by the results / output produced while if using the working hours method and the method of production, the depreciation value will change every period and its depreciation will affect the company's factory overhead costs.
Co-Authors Hasan, Wahyudin