ANALISIS PENENTUAN HARGA POKOK PRODUKSI BAN VULKANISIR SISTEM DINGIN PADA UD RODA KALTIM DI KABUPATEN BERAU (AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli, 2020)
Analisis Penentuan Harga Pokok Produksi Ban Vulkanisir Sistem Dingin Pada UD Roda Kaltim. Tujuan penelitian ini dilakukan adalah untuk mengetahui perhitungan harga pokok produksi ban vulkanisir sistem dingin, untuk mengetahui informasi mengenai unsur-unsur yang diperhitungkan dalam penentuan harga pokok produksi ban vulkanisir sistem dingin pada UD Roda Kaltim di Kabupaten Berau dan untuk mengetahui perbandingan harga pokok produksi ban vulkanisir sistem dingin yang ditetapkan oleh UD Roda Kaltim di Kabupaten Berau dengan penentuan harga pokok produksi berdasarkan metode full costing pendekatan teoritis. Berdasarkan hasil analisis dapat diketahui bahwa perhitungan harga pokok produksi ban vulkanisir sistem dingin yang telah ditetapkan oleh UD Roda Kaltim di Kabupaten Berau lebih besar dari pada perhitungan harga pokok produksi berdasarkan metode full costing pendekatan teori akuntansi biaya. Analysis of the Determination of the Cost of Cold Tire Retreading Production at UD Roda Kaltim. The purpose of this study was to determine the calculation of the cost of cold tire vulcanizing production, to find out information about the elements that are taken into account in determining the cost of cold tire vulcanizing production in UD Roda Kaltim in Berau Regency and to find out the comparison of the cost of vulcanizing tire production cold system established by UD Roda Kaltim in Berau Regency with the determination of the cost of production based on the full costing method theoretical approach. Based on the results of the analysis it can be seen that the calculation of the cost of cold tire retreading production system that has been set by UD Roda Kaltim in Berau Regency is greater than the calculation of the cost of production based on the full costing method of cost accounting theory approach.