Serat Acitya
Vol 7, No 1 (2018): Optimalisasi dan Pengendalian untuk Pengembangan

Evaluasi Penentuan Harga Pokok Produksi CV. Lira Pratama Semarang

Rizkina Intan Pandini (UNTAG Semarang)
Nurchayati Nurchayati (UNTAG Semarang)

Article Info

Publish Date
06 May 2018

Abstract

This study aims to evaluate the determination of production by using method of full costing method on CV. Lira Pratama Semarang. This research uses quantitative descriptive analysis method. Data were collected by direct observation method and literature. The data used is the annual report of production costs in 2016 of the mineral division. The results showed the calculation of cost of production with full costing method is higher than the calculation of cost of production used CV. Lira Pratama Semarang, so with the higher cost of production, the profit earned becomes low.

Copyrights © 2018




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Journal Info
Serat Acitya
Website

Abbrev

sa

Publisher

Universitas 17 Agustus 1945 Semarang

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi ...