| dc.contributor.advisor | GUNAWAN,BARBARA | |
| dc.contributor.author | PARAMITA, LUH INDAH | |
| dc.date.accessioned | 2018-02-01T07:17:35Z | |
| dc.date.available | 2018-02-01T07:17:35Z | |
| dc.date.issued | 2017-11-23 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/17384 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi dengan menggunakan metode full costing pada perusahaan genteng SOKA SGA. Jenis dari penelitian ini yaitu studi kasus, Data diperoleh dengan melakukan wawancara pada pemilik perusahaan genteng SOKA SGA, dan observasi langsung pengumpulan data atas suatu objek yang berdasarkan fakta dan sumber terpercaya yaitu berupa data laporan harga pokok produksi dan kemudian akan dilakukan analisis. Teknik analisis data yang digunakan untuk menjawab rumusan masalah tersebut adalah analisis deskriptif kualitatif.
Berdasarkan hasil analisis dan penelitian disimpulkan bahwa hasil perhitungan harga pokok produksi dengan menggunakan metode full costing nilainya lebih tinggi dibandingkan dengan perhitungan harga pokok produksi menurut perusahaan karena perusahaan genteng SOKA SGA belum membebankan semua unsur biaya produksi, hal ini menyebabkan perhitungan lebih rendah dibanding menggunakan metode full costing. | en_US |
| dc.description.abstract | This research aimed at analyzing the cost of goods sold by using full costing method in SOKA SGA roof tile (genteng) company. The type of the research was a case study. The data were collected from the interview with the owner of SOKA SGA company, direct observation, data collection of an object based on facts and trusted sources, namely the report data of the cost of goods sold which were then analyzed. The data analysis technique used to answer the research question was descriptive analysis technique.
Based on the result of the analysis and research, it was concluded that the result of product cost analysis calculation using full costing method had a higher value compared to the cost of goods sold according to the company since SOKA SGA roof tile company had not included all elements of product cost. This caused the product cost calculation to be lower than when it was calculated using full costing method. | en_US |
| dc.publisher | D3 UMY | en_US |
| dc.subject | Cost of Goods Sold, Elements of Productin Cost, Full Method Costing. Harga Pokok Produksi, Unsur-Unsur Biaya Produksi, Metode Full Costing. | en_US |
| dc.title | ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI GENTENG DENGAN MENGGUNAKAN METODE FULL COSTING PADA GENTENG SOKA SGA | en_US |
| dc.type | Thesis
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