Analysis of the Calculation of Cost of Production of Helmet Products Using the Full Costing Method at UD. Sumber Lancar Leksono

Effendy, Nasrul Fuad (2021) Analysis of the Calculation of Cost of Production of Helmet Products Using the Full Costing Method at UD. Sumber Lancar Leksono. Undergraduate thesis, Universitas 17 Agustus 1945.

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Abstract

UD. SUMBER LANCAR LEKSONO is a company engaged in the production of helmets, especially in the manufacture of Bogo Helmets and Bicycle Helmets. This company was founded in 2016 which is located on Jalan Karang Kedawon Sooko District, Mojokerto. UD Company. SUMBER LANCAR LEKSONO provides a wide range of products, including Bogo Helmets and Bicycle Helmets. the selling price of the product at UD. SUMBER LANCAR LEKSONO makes products every day or the term Make to Stock, this makes UD has a weakness in competing in the market. Because for the calculation of the cost of production, the company only calculates the cost of raw materials used for each product, consideringthat in calculating the cost of production, there are many elements that must be calculated such as fixed costs, variable costs and other costs . The study was conducted to analyze in determining the cost of production per unit produced and aims to determine the actual cost of goods manufactured. From the results of calculations using the full costing method which calculates the total cost of production, it is foundthat the cost of production of the Bogo Helmet product is Rp. 53,903.3-, Bicycle Helmet is Rp 28767.7,-,, From the results of the research on the cost of production, it was found that the difference in the cost of goods was found because the company didnot calculate the cost of goods manufactured in detail and in detail.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Cost of goods sold
Subjects: T Technology > TX Home economics
Divisions: Fakultas Teknik > Program Studi Teknik Industri
Depositing User: 1411700045 Mohammad Nasrul Fuad Effendy
Date Deposited: 04 Apr 2024 02:26
Last Modified: 04 Apr 2024 02:26
URI: http://repository.untag-sby.ac.id/id/eprint/14698

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