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All Journal e-Journal Ekonomi Bisnis dan Akuntansi
Luqman Arif Baihaqi
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember Luqman Arif Baihaqi; Imam Mas'ud; Yosefa Sayekti
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8648

Abstract

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control
Co-Authors Imam Mas'ud Yosefa Sayekti