Henni Indriyani, Henni (2017) PERLAKUAN AKUNTANSI PRODUK RUSAK CRUMB RUBBER DALAM MENETAPKAN HARGA POKOK PRODUKSI ( studi kasus pada PT Sunan Rubber Kertapati Palembang ). SEMINAR NASIONAL EKONOMI DAN BISNIS 2017 GLOBAL COMPETITIVE ADVANTAGE. pp. 299-305. ISSN 978-602-74335-3-3
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Abstract
This study aims to determine the accounting treatment of crumb rubber damaged products in determining the cost of production in PT Sunan Rubber Kertapati Palembang in 2016. This study uses primary and secondary data obtained from PT Sunan Rubber Kertapati Palembang. Data analysis technique used is descriptive qualitative and supported by quantitative in the form of production cost which become base in erhitungan cost of goods production. The results of this study show there is research of PT Sunan Rubber Kertapati Palembang obtained the existence of damaged products that are normal sold behavior. The accounting treatment for damaged products at PT Sunan Rubber Kertapati Palembang was not recorded and also not reported in the cost of production report as a reduction in factory overhead costs. Keywords : the reject product, accounting treatment of the reject product
Item Type: | Article |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
Depositing User: | Mrs HENNI INDRIYANI |
Date Deposited: | 13 Aug 2018 01:36 |
Last Modified: | 13 Aug 2018 01:36 |
URI: | http://eprints.binadarma.ac.id/id/eprint/3837 |
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