Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 7, No 2 (2018): Volume 7 Nomor 2

PENERAPAN METODE FULL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH

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Article Info

Publish Date
08 Feb 2019

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

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...