Perbandingan Full Costing,Variable Costing terhadap HPP Serta Perhitungan Titik Impas UKM Tempe Papan Mas

Yogi Irfania • Lucia Ari Diyani
Thesis Jurnal Mahasiswa Bina Insani • 2016 Indonesia

Abstract

Comparing the Full Costing and Variable Costing for the calculating Cost of Good Sold will shows the most appropriate to in the apply, and presentation reports analysis break even point to anticipate a loss, where the gain not benefit, the company is not having a loss or Revenue = Expenses. The analysis can be done by describing the activities of production Tempe Mas boards, starting from the purchase of raw materials, wages of workers salaries, and purchase Overhead. The obstacles UKM, Compare Full Costing and Variable Costing, Break Even Point The problem in Indonesia is the number of communities movie on UKM who basically contribute big against the economy of the country, but the perpetrators UKM is not able to make its financial report to the accurate. As a result is they don't know if their efforts on condition benefit or a loss. If financial report inaccurate UKM can not anticipate the loss. Keywords: SME, COS, Variable costing, full costing

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Jurnal Mahasiswa Bina Insani

Jurnal Mahasiswa Bina Insani merupakan jurnal interdisiplin yang melingkupi aspek-aspek tentang M... see more