Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan

Fauziah Nursya’bani Fadillah

Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI

This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal