Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi

EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI BOLA PLASTIK PADA CV EKA JAYA SAKTI PLASINDO DI KABUPATEN BOYOLALI

Saputro, Yuwono Andi (Unknown)



Article Info

Publish Date
13 Jan 2016

Abstract

The purpose of this study was to Evaluate the calculation of cost of production in the CV Eka Jaya Sakti Plasindo and evaluate the profit-loss calculation in the CV Eka Jaya Sakti Plasindo this study using case studies conducted on the owners and employees of the company plastic ball CV Eka Jaya Sakti Plasindo Boyolali district. The data needed is a general description of firms plastic ball CV Eka Jaya Sakti Plasindo respondents about the recording of transactions, cost accounting, and human resources. The technique of collecting data by interview and observation. The primary data of enterprise transaction data and a number of statements submitted to the owner of the company. Results of the analysis showed that the preparation of the financial statements contained in the company is not in accordance with the theories that have been used in general, so the format to be proposed by using Variable Costing is expected to be used to be able to meet the needs of enterprise reporting for calculation of profit and loss determining profit actually. Keywords: Manufacturing, Income, Variable Costing, Cost of Production.

Copyrights © 2015






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...