ANALYSIS OF CONCRETE PROJECT COST CALCULATIONS IN PT. EVA MAHKOTA PURA SORONG

Main Article Content

Menik Wijayanti
Tri Harjanti

Abstract

Cost of production is a very important thing considering the benefits of information on the cost of production is to determine the selling price of products that will be presented with statements of financial position. The purpose of this research is to analyze the calculation of the cost of goods used at PT. Eva Mahkota Pura. The company did not include plastiment and sikament as auxiliary raw materials on factory overhead costs, so factory overhead costs according to the company calculation of factory overhead costs amounted to Rp 101,759,026, while after analysis by the author produced Rp 106,928,475. Thus the difference in the amount of Rp 5,169,449.

Article Details

How to Cite
Wijayanti, M., & Harjanti, T. (2018). ANALYSIS OF CONCRETE PROJECT COST CALCULATIONS IN PT. EVA MAHKOTA PURA SORONG. Jurnal Pitis AKP, 2(2), 13-20. https://doi.org/10.32531/jakp.v2i2.158
Section
Articles
Author Biographies

Menik Wijayanti, Politeknik Saint Paul Sorong

Dosen Peneliti Prodi Akuntansi Keuangan Publik Politeknik Saint Paul Sorong

Tri Harjanti, Politeknik Saint Paul Sorong

Dosen Peneliti Prodi Akuntansi Keuangan Publik Politeknik Saint Paul Sorong

References

Al. Haryono Jusup, Dasar-dasar Akuntansi Jilid 2. Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta
Bustami Bastian & Nurlela. 2010. Akuntansi Biaya. Yogyakarta; Graha Ilmu Ekonomi hlm. 49
Dra. Sulastiningsih & M Si. Zulkifli, S.E., MM. Akuntansi Biaya
Drs. R. A. Supriyono, Akuntansi Biaya Edisi 2
Henry Simamora, 1999, Akuntansi Manajemen, Jakarta: Selemba Empat, hlm. 36
L. Gayle Rayburn, Akuntansi Biaya-Dengan Menggunakan Pendekatan Manajemen Biaya Edisi 6 Jilid 1. Penerbit Erlangga. Hlm. 3
Mulyadi (2014), Akuntansi Biaya Edisi 5. Unit Penerbit Dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN. Yogyakarta. Hlm.7
Mursyidi, Akuntansi biaya, Bandung: PT.Refika Aditama, 2008, hlm. 13
R. A Supriyono (1994) Akuntansi Biaya-Perencanaan dan Pengendalian Biaya Serta Pembuatan Keputusan
Abstract viewed = 10 times
PDF downloaded = 3 times