Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Vol. 1 No. 2 (2022): September 2022

Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing

Alfian Sayuti (Universitas Bumigora)
R. Ayu Ida Aryani (Universitas Bumigora)
Defel Septian (Universitas Bumigora)

Article Info

Publish Date
15 Sep 2022


In 2022, the MSME sector needs to increase its operational activities due to the declining economy due to the pandemic, so that company profits can be improved. Companies in the manufacturing sector have more complicated activities than in the trade or service sector. This will affect manufacturing business actors in measuring manufacturing costs, cost of goods manufactured, and cost of goods sold accurately based on a measurable cost accounting approach. Based on this, descriptive qualitative research was conducted to compile the cost of goods ordered at a manufacturing company in Babakan, Mataram. The results showed that there were differences in the calculation of the cost of goods ordered between the company's calculations and the researchers' calculations. This difference is because the company does not charge asset depreciation in the order cost. This could be because the company did not record its assets so the depreciation expense could not be determined.

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Journal Info





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


Kompeten Journal Ilmiah accepts research articles in the fields of Management, Accounting, Business, and Economics. We welcome research with qualitative and quantitative studies of good quality that have not been published in other journals. The scope of topics include: 1. Business and Strategic ...