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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Pelayanan Hubungan Masyarakat
Agustinus Mantong
Universitas Kristen Indonesia Toraja
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Journal : Jurnal Manajemen dan Ekonomi Kreatif

 1 
Analisis Harga Pokok Produksi Pada Usaha Mebel Sinar Harapan Di Kecamatan Tallunglipu Kabupaten Toraja Utara Richard Loloran Langkun; Agustinus Mantong; Helba Rundupadang
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.262

Abstract

This study aims to analyze the cost of goods produced by Sinar Harapan's mebel business. Determining the cost of goods produced is very important because it further increases competition that occurs between companies in producing quality products at fairly competitive prices. This research was conducted at Mebel Sinar Harapan Business, a business that produces various types of furniture made of wood. The analysis method used is descriptive quantitative data collected by documentation method which is then analyzed with descriptive analysis techniques with a quantitative approach. Data analysis techniques use the full costing method by calculating raw material costs, labor costs, and factory overhead costs. Based on the results of the study, it can be concluded that the calculation of cost of goods produced as a basis for determining selling prices according to the full costing method is better in analyzing production costs.
Co-Authors Ade Lisa Matasik Alda Jenice Palittin Alprida Tandi Ayu Althon K. Pongtuluran Andrew Ridow Johanis M Batara, Mince Debora Rayo Dian Intan Tangkeallo Dina Ramba Gafthari Rumindan Grace Sriati Mengga Helba Rundupadang Maria Salda Tangke Bandaso Randi Tangdialla Richard Loloran Langkun Rosalina Tako Samuel Randy Tapparan Verti To’alla’ Wanie Bandaso