Alokasi Biaya Overhead Departemen Pendukung dan Departemen Produksi untuk Menghitung Harga Pokok Produksi pada PT. Arbe Chemindo

Br. Sitio, Tiur Maria (2012) Alokasi Biaya Overhead Departemen Pendukung dan Departemen Produksi untuk Menghitung Harga Pokok Produksi pada PT. Arbe Chemindo. S1 thesis, STIE Indonesia Banking School.

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Abstract

Cost of product is total cost sacrificed to achieve a product. Manager needs product cost as a guide to planning, controlling and make decision of price. Manufacturing overhead cost is one of part from product cost. Overhead cost is difficult to controlling and cannot be traced to object cost. Therefore, management used cost allocation method to calculate product cost. This research is a case study using descriptive analysis method. This research focuses on cost allocation method and cost of product in company PT. Arbe Chemindo. The purpose of this research is to determine how to allocate and charge overhead cost to product cost in PT. Arbe Chemindo. Data were analyzed by comparing the data from the company with the theory that was used. The result of the research is PT. Arbe Chemindo use imprecise allocation method and the effect of method is cost of product in PT. Arbe Chemindo do not express the real cost. Keyword: Cost Of Product, Manufacturing Overhead Cost, Cost Allocation Method.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 10 Nov 2020 08:55
Last Modified: 10 Nov 2020 08:55
URI: http://repository.ibs.ac.id/id/eprint/1303

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