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All Journal Journal MISSY (Management and Business Strategy)
Toriqin Nawafil
Fakultas Ekonomi, Universitas Islam Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UNTOUCHABLE COST DALAM PEMBENTUKAN HARGA POKOK PEROLEHAN PARA BANDOL TEMBAKAU DI MADURA Toriqin Nawafil; Ach. Baihaki; Aminatus Zakhra
Journal MISSY (Management and Business Strategy) Vol 4 No 1 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v4i1.2327

Abstract

This study aims to analyze the process of the emergence of untouchable costs in the formation of the cost of acquisition of tobacco bandol in Madura. By using a descriptive qualitative approach. The results of this study indicate that, Untouchable costs arise because bandol ignores the expenditure of costs incurred during the tobacco trading process, starting from the announcement, purchasing, delivery, sorting, and weighing processes. So that that expenditure in the form of money, goods, services, or other resources that are issued outside the purchase price are only considered as operational costs. The error cost of sales will be trouble on the operasional profit of the entity.
Co-Authors Ach. Baihaki Aminatus Zakhra