Jurnal Manajemen dan Ekonomi Kreatif
Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif

Analisis Harga Pokok Produksi Pada Usaha Mebel Sinar Harapan Di Kecamatan Tallunglipu Kabupaten Toraja Utara

Richard Loloran Langkun (Universitas Kristen Indonesia Toraja)
Agustinus Mantong (Universitas Kristen Indonesia Toraja)
Helba Rundupadang (Universitas Kristen Indonesia Toraja)



Article Info

Publish Date
16 Oct 2023

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.

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Journal Info

Abbrev

jumek

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...