ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL BATU PECAH PADA CV SABANA KWARY DESA LUBUK JALE KECAMATAN KERKAP KABUPATEN BENGKULU UTARA

ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL BATU PECAH PADA CV SABANA KWARY DESA LUBUK JALE KECAMATAN KERKAP KABUPATEN BENGKULU UTARA

The title of this research is an analysis on cost of goods manufactured in determining selling price of crushed stone at CV. Sabana Kwary at Lubuk Jale village Kerkap of Bengkulu Utara regency. The issue discussed in this study is how the comparison of the cost of production in determining the selling price of broken stones in the CV. Sabana Kwary Lubuk Jale Village, Kerkap District, Bengkulu Tengah Regency. The issue of cost of production is very important thing to note because mistakes in determining the cost of production will affect business continuity, primarily in term of purchasing price of raw materials, labor wage prices, factory overhead prices, and the cost of supporting materials.The object of this research was CV. Sabana Kwary which is located at Lubuk Jale Village. Data collection was done with documentation. To calculate the cost of production, the researhcers used the full costing method. and determining the selling price using plus selling prices. Based on calculations made by the company, the cost of production was produced in the full costing method in January-December 2017, then the results are compared when compared to the company CV. Kwary Sabana that the selling price set by the company was 280,000 Rps/ m2. Whereas in the full costing method, the selling price was obtained 307,870,000 Rps / m2. The company is hoped to do the calculation with the full costing method so that the benefits get more leverage

YUNI WULANDARI NPM. 1434030180

Pembimbing 1,
Furqonti Ranindiah SE.MM

Pembimbing 2
Chairul Suhendra SE.M.SI.Ak.CA

penguji 1
Yusmaniarti SE.MM

penguji 2
Yudi partama P.SE, Ak.M.Si.CA

KEPERAWATAN

PERPUSTAKAAN

24 SEPTEMBER 2019

UNIVERSITAS MUHAMMADIYAH BENGKULU

BAHASA INDONESIA

SKRIPSI

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