Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery

Penulis

  • Siti Shasinta Rahmawati Universitas Ibn Khaldun Bogor
  • Agus Cahyana Universitas Ibn Khaldun Bogor
  • Azolla Degita Azis Universitas Ibn Khaldun Bogor
  • Verni Asvariwangi Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/jharmoni.v1i2.8779

Kata Kunci:

Joint Costs, Cost of Production, Profit

Abstrak

The purpose of writing this thesis is to determine the calculation and knows the amount of profit/loss earned by the company. In this study using the relative selling value method, the authors conclude that: in calculating the allocation of joint costs at CV. Alfar Bakery generates a total cost of Rp 44.132.130. That it can be estimated that the total joint cost generated are 10% to the CV. Alfar Bakery revenue results. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.

Referensi

Carter, W. K. (2009). AKUNTANSI BIAYA (COST ACCOUNTING) (14 ed.). Salemba Empat.

Mulyadi. (2016). AKUNTANSI BIAYA (5 ed.). UPP STIM YKPN.

Unduhan

Diterbitkan

2022-12-01

Cara Mengutip

Rahmawati, S. S., Cahyana, A., Azis, A. D., & Asvariwangi, V. (2022). Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery. Jurnal Mahasiswa Akuntansi Dan Bisnis (JMAB), 1(2), 129–136. https://doi.org/10.32832/jharmoni.v1i2.8779

Terbitan

Vol 1 No 2 (2022)

Bagian

Articles

Lisensi


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