Evaluasi Penerapan Kalkulasi Harga Pokok Proses Dalam Kaitannya Dengan Penilaian Persediaan  

Oleh:

Solihin

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 26 no. 284 (May 2009), page 29-33.
Topik: Kalkulasi Harga Pokok; Penilaian Persediaan

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.28 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The cost price forms an important thing much be calculated to fix selling price and as the basis of management decision for decision making to determine if product will be produced or stopped. Besides, the cost price of production is also beneficial to ease in making evaluation on either fixed product stock or in process product stock as will be performed at balance. The objective of this research is to get the calculation of the production cost price for the mass products which will be made by calculating the cost price by means of process cost price method. The method used library and field research through observation and interview. Data collected analysed descriptively. Based on the analysis, the writer has evaluated the calculation of process cost price in a manufacture firm that has done mass production process. The evaluation is made to know if the way of calculation production cost price made by the firm can be accounted for it's accuracy to evaluate finished product stock and product stock in the last process.

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