Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Vol 1 No 1 (2022): MEI

Collective Cost Calculation Analysis In Determining The Cost Of Production Cv. Barokah

Nur Rizqi, Muhammad (Unknown)
Yudiana, Yudiana (Unknown)
Nisa Juliani, Citra (Unknown)



Article Info

Publish Date
10 May 2022

Abstract

The purpose of writing this thesis is to determine the calculation of the cost of goods manufactured CV. Barokah uses cost accounting calculations and finds out the amount of profit / loss obtained by the company. In this study using the relative selling value method, the authors conclude that: In calculating the joint cost allocation on CV. Barokah generates a total cost of Rp. 38,188,130. From the calculation of the joint allocation, the cost of the product was obtained, for brown bread of Rp. 972, cheese bread of Rp. 1,085, of strawberry bread of Rp. 1,108, and for peanut bread of Rp. 1,031. In calculating the profit using the relative selling value method, it generates a gross profit of Rp. 10,037,871, which consists of profit for brown bread of Rp. 2,325,470, cheese bread of Rp. 2,596,055, strawberry bread of Rp. 2,650,172, and bread peanuts amounting to Rp. 2,466,174. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.

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Journal Info

Abbrev

JHARMONI

Publisher

Subject

Education

Description

Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the ...