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标题：Calculation of Cost of Products In Computerized Applications Using Microsoft Visual Basic 6.0 (Calculation of Cost of Goods Automation Products On MSMEs)
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作者：Muhammad Rizki
期刊名称：Faculty of Economics
出版年度：2011
卷号：0
期号：2011
语种：English
出版社：Faculty of Economics
摘要：Writing aimsto determine the condition of the application of accountingpractice, the calculation of product cost, and utilization ofcomputerization on SMEs in manufacturing, services andtrade. The collection of data obtained from primary datain the form of distributing questionnaires and interviews.After doing research, the authors conclude that in generalmost of the perpetrators of SMEs already do in their busi-ness records and bookkeeping. Bookkeeping is done is stillvery simple because the perpetrators believe that SMEs arein the business scale is still small-scale live. In applying theaccounting practices of SMEs perpetrators have yet to im-plement most of the accounting practices, but have donethe calculation cost of the product. Although it has donethe calculation cost of the product, However the calcula-tions are done is still less than optimal. In the utilization ofcomputerized most actors do not take advantage of comput-erization of SMEs in the attempt, although there are somewho already take advantage of computerization of SMEs buttheir use is not for the calculation of the cost accountingrecords or other products it's used in promoting its prod-ucts on a personal blog owned by the SME participants.In the case studies I researched the Sago Garments SMEsin calculating the cost of the product is still less than per-fect. Elements that are used not in accordance with thepreviously described in the accounting books, this was dueto ignorance of MSME actors in charge separation. In thedesign of computer applications, design of computer appli-cations that can assist SMEs in making the calculation costof the product by using the help of Microsoft Visual Basic6.0 is a separate fee charged belonging to a particular typeof cost, such as the cost of raw materials, direct labor costs,and costs factory overhead, cost elements should be sepa-rated into a group can be tr