GREENOMIKA
Vol. 4 No. 1 (2022): GREENOMIKA

ANALISIS PENENTUAN HARGA POKOK PRODUKSI RECYCLE PET FLAKES DENGAN METODE FULL COSTING (Studi KASUS PT ABADI SINAR BARU INDAH)

Arizqi Kurnia Septin (Universitas Nahdlatul Ulama Sidoarjo)
Kafidin Muzakki (Universitas Nahdlatul Ulama Sidoarjo)
Devika Cherly Putrihadiningrum (Universitas Nahdlatul Ulama Sidoarjo)



Article Info

Publish Date
11 Jun 2022

Abstract

This research is motivated by the increasing number of plastic waste scattered on this earth. The world's oceans are also increasingly polluted with plastic waste carried out by some people on this earth. Not far from happening in Indonesia. Indonesia is the second largest contributor to plastic waste in the world. How not, almost all Indonesian people daily encounter plastic to support their daily routines such as consuming food and drinks wrapped in plastic, shopping, and so on. Therefore PT. Abadi Sinar Baru Indah utilizes plastic waste which aims to reduce the spread of waste among the community by recycling plastic waste that has high economic value. PT. Abadi Sinar Baru Indah recycles PET (Polyethylene Terephthalate) plastic waste which is made from all kinds of beverage bottles. The purpose of this study is the method of determining the cost of production by applying the full costing method in the selling price at PT. Eternal New Beautiful Light. The research approach used is descriptive quantitative, with the results showing that the full costing method in the cost of production can determine the selling price at PT. Eternal New Beautiful Light. Because the full costing method will charge all BOP (Production Overhead Costs) both fixed and variable. Thus, the full costing method is more profitable for the company because it will charge all production operational costs in making a product. This will result in a more accurate cost of goods manufactured.

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Journal Info

Abbrev

gnk

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Greenomika contains a collection of a selected articles from the results of research and study of literature which is relevant to accounting, management, and entrepreneurship. Greenomika Journal is published 2 (two) times a year, in June and December.The Greenomika topic include Accounting in Public ...