Majalah Ilmiah Manajemen dan Bisnis
Vol 18 No 2 (2021): Majalah Ilmiah Manajemen dan Bisnis (MIMB)

Uji Perbedaan Harga Pokok Produksi Senyatanya dengan Harga Pokok Produksi Ekonomis pada Perusda Es Saripetojo

SUSENO SUSENO (STIE SATRIA PURWOKERTO)
Sri Hartati (Unknown)
siti fatimah (Unknown)



Article Info

Publish Date
24 Nov 2021

Abstract

This study aims to determine the optimal level of production at Perusda Saripetojo Cilacap and the difference between the actual cost of production and the economic cost of production. The analysis in this study uses production cost analysis to determine optimal production and cost of goods, then performs the second hypothesis using the t test and obtained t arithmetic hypothesis 1 (df) = 6, 95 percent confidence level, t table of 2.4469, t count 1.528 and hypothesis 2 with t count 1.034 then both are in the area of rejection of H0 and acceptance of ha. The results in this study indicate that the production level set by Perusda Es Saripetojo is optimal, this can be seen from the results of hypothesis testing which states that there is no significant difference between the level of actual production with an optimal level of production, and the cost of production set by the company Perusda Es Saripetojo is already economical Keywords: Production Cost, Cost Of Production, Optimal Production Level

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Journal Info

Abbrev

mimb

Publisher

Subject

Economics, Econometrics & Finance

Description

Majalah Ilmiah Manajemen dan Bisnis (MIMB) (Print ISSN: 1411-1977) published two times (May and November) by Faculty of Economics and Business, Wijayakusuma University, Purwokerto. Majalah Ilmiah Manajemen dan Bisnis original research in the fields of economics, management and accounting, including ...