Amalia, Annisa (2024) Perlakuan Akuntansi Produk Rusak Dalam Menetapkan Harga Pokok Produksi Pada Pabrik Tahu Abo. Undergraduate thesis, Politeknik Negeri Bengkalis.
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Abstract
The aim of this research is to determine the accounting treatment of damaged products due to normal reasons and which are not salable in determining the cost of production. In manufacturing companies in the tofu factory industry. The analysis used to answer the main problem is as follows: first, classify the costs treated by the company and compare with cost accounting theory, whether the treatment is correct or not, second, calculate the cost of production report according to the company and according to cost accounting theory, third, describe the method treatment of damaged products in determining the cost of production that occurs in the company, fourthly compare the two calculations and look for differences, followed by critical analysis. Based on the results of the analysis and the conclusion drawn that the treatment of normal damaged products in determining the cost of production carried out by the Abo Tofu Factory Industry is not appropriate. From these conclusions, it would be better if the cost of production for normally damaged and unsaleable products were charged to factory overhead costs.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Damaged Products, Accounting Treatment | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi | ||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | AKP B | ||||||||
| Date Deposited: | 28 Aug 2024 03:59 | ||||||||
| Last Modified: | 28 Aug 2024 03:59 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/14013 |
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