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

Authors

  • 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

Keywords:

Joint Costs, Cost of Production, Profit

Abstract

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.

References

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

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

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Published

2022-12-01

How to Cite

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 HARMONI: Jurnal Akuntansi Dan Keuangan, 1(2), 129–136. https://doi.org/10.32832/jharmoni.v1i2.8779

Issue

Vol. 1 No. 2 (2022)

Section

Articles

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