AGRI-SOSIOEKONOMI
Vol. 12 No. 1 (2016)

PENENTUAN TOTAL HARGA POKOK PRODUKSI TEPUNG KELAPA PADA PT. PUTRA KARANGETANG DESA POPONTOLEN, KECAMATAN TUMPAAN, SULAWESI UTARA

Tengku M.A Aboka (Unknown)
Agnes E. Loho (Unknown)
Ribka M. Kumaat (Unknown)

Article Info

Publish Date
11 Feb 2016

Abstract

North Sulawesi is one of the biggest coconut producer in Indonesia . This situation provides an opportunity for PT .Putra Karangetang processing of coconuts into deciccated coconut . To determine the selling price of this industry, it is necessary to determine the cost of production . This study uses a case study by using primary and secondary data . The data was analyzed by the method of full costing and variable costing. The results showed that the cost of production of each kilogram of desiccated coconut by the company amounted to Rp 18.067,17 while using the full costing is Rp 18.155.31 and variable costing is Rp 17.651.53 .*ael*

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Journal Info
AGRI-SOSIOEKONOMI
Website

Abbrev

jisep

Publisher

Universitas Sam Ratulangi

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope The aims of this transdisciplnary journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deal with a broad range of topics, including: ...