e-Journal Ekonomi Bisnis dan Akuntansi
Vol 5 No 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018

Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

Luqman Arif Baihaqi (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
Imam Mas'ud (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
Yosefa Sayekti (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))

Article Info

Publish Date
01 Oct 2018

Abstract

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

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Journal Info
e-Journal Ekonomi Bisnis dan Akuntansi
Website

Abbrev

e-JEBAUJ

Publisher

Universitas Jember

Subject

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

Description

e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the ...