Proceeding of International Conference on Social Science and Humanity
Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity

ACCOUNTING TREATMENT OF DEFECTIVE PRODUCTS IN DETERMINING THE COST OF PRODUCTION AT UD MEBEL SAHABAT

Hidayatullah, Hidayatullah (Unknown)
Norita Citra Yuliarti (Unknown)
Ari Sita Nastiti (Unknown)

Article Info

Publish Date
31 Mar 2025

Abstract

Objective: This study aims to analyze the accounting treatment of defective products in determining the cost of production at UD Mebel Sahabat. Defective products produced can affect the efficiency and effectiveness of the company's operations. Method: The research employs a qualitative descriptive method with data obtained through interviews, observations, and documentation. Results: The findings reveal that defective products at UD Mebel Sahabat are caused by worker errors and low-quality raw materials. The costs incurred from defective products are recalculated to ensure the accuracy of production costs. Novelty: This study recommends improving production quality control and better accounting records to minimize losses due to defective products.

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Journal Info
Proceeding of International Conference on Social Science and Humanity
Website

Abbrev

icossh

Publisher

Antis Publisher

Subject

Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Description

The Proceeding of International Conference on Social Science and Humanity is a global platform designed to bring together scholars, researchers, and practitioners from diverse disciplines to share their cutting-edge research and insights in the fields of social sciences and humanities. The ...