文章基本信息

标题：DETERMINATION OF PRODUCTS AND SELL PRICE USING FULL COSTING METHOD AT CV. BATIK PRADA
本地全文：下载
作者：Fitria Herfinda ; Budi Hermana.
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：The purpose of this report on the Job Training is set up to calculate the cost ofgoods to be loaded to the product, after the known prices of products it can alsospecify the selling price of these products. From the discussion thatthe writercan do at the conclusion that the company in implementing the production costprice calculation does not match the full costing method. The cause of thesedifferences is the calculation of factory overhead costs. According to thecompany's calculation does not distinguish fixed factory overhead costs withvariable factory overhead costs, while according full costing method ofseparating between the BOP and BOP remained variable,the writer's opinion thecompany should use the full costing method to determine the cost of productionand selling price appropriately and correctly .