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Journal : Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

PENERAPAN METODE FULL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH vitratin vitratin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.423 KB) | DOI: 10.33024/.v7i2.922

Abstract

This study aims to determine whether the fullcosting method is more effective to use bySMEs compared to the manual calculations performed by SMEs. The method used is by calculatingthe cost of production to determine the selling price with the Full Costing approach, namely the totalcost of production divided by the selling price multiplied by 100%. .Keywords: Full costing method, selling price
Peranan Pembinaan Kemitraan Usaha Terhadap Peningkatan Produktivitas Perusahaan Industri Kecil Di Bandar Lampung Vitratin Vitratin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.326 KB) | DOI: 10.33024/jeram.v6i2.2159

Abstract

The purpose of this study is to determine the influence of business partnership coaching onincreasing productivity of small industry companies and other factors that affect productivity. Themethod used in this research is survey method and kuisoner with linear regression analysis usingSPSS. Based on the results of this study it can be concluded that 46.7% increase in businessproductivity is influenced by business coaching while the remaining 53.3% is influenced by otherfactors..