Skripsi

EVALUASI PERENCANAAN DAN PENGENDALIAN HARGA POKOK PRODUKSI PADA PT. DOK & PERKAPALAN KODJA BAHARI (PERSERO) PALEMBANG

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The objectives of this research are 1) To discuss is there allocating and calculating in the cost of production are effectively andf 2) To evaluate calrnlating procedur in the cost of production at PT. DOK & Perkapalan Kodja Balwri ( Persero) Palembang according to concept of cost accounting or not. Research finding has shown that manufacturing cost in calculating cost of production is not exact because for the most direct cost be arise in production and including of marketing expenses until this cost can be classified to indirect production cost and marketing expenses. Meanwhile there is difficulty to classified of fixed indirect cost and variabel indirect cost caused problem appear in accounted of this cost In order to improve, the writer suuggest the company are most focused to planning and be control about cost esspecially that the total cost is higher such as wages and needed exactly allocating of the cost of production suitable on the concept of cost until each of cost can be allocated and controlled of cost can be efficiently.

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Availability

Detail Information

Series Title

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Call Number

T27614

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2008

Collation

x, 108 hlm.: Tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

320.607

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Perencanaan, Pengendalian Harga Pokok

Specific Detail Info

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Statement of Responsibility

HALIM

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