文章基本信息

标题：CALCULATION OF COST OF PRODUCTION ORDER AS THE BASIS PRICING SELL IN PT. ARRISH RULAN FASHION / GARMENT INDUSTRY
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作者：HENDRA HENDRA ; Dionysia Kowanda
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：This study aimed to find out how much is the cost of production orders anddetermination of the selling price of products at. ARRISH RULAN FASHION /Garment Industry with a full costing method and also to know whether theselling prices were well used. To get the data and information needed, so themethods are methods of the literature, with reading books - textbooks andlecture notes and field methods, with direct interviews with the company. Fromthe data processing, the writer can see the difference between a company with afull costing method. According to the Cost of Production Order obtainedRp. 209,968,036.3, - but according to the method of calculation of Full Cost ofProduction Order costing Rp. 181,160,724.7, - than they can know thedifference of Rp. 28,807,311.6, - while the calculation according to thecompany's selling price of Rp. 251,961,643.6, - whereas according to themethod of full costing Rp. 222,208,869.6, - both are derived from the differenceof Rp. 29,752,774, - Of the two companies note that the calculation is highercompared with the full costing method. This occurs because the firm is usingStraight Line depreciation method, while in the Full Costing method usingService Hours. This makes the calculation of the company are higher than themethod of calculation of Full Costing.