Analisis Perlakuan Akuntansi Scrap dan Produk Sampingan pada PT. Priosusanto Corporation

Fitria, Nur and Daud, Rochmawati (2012) Analisis Perlakuan Akuntansi Scrap dan Produk Sampingan pada PT. Priosusanto Corporation. ANALISIS PERLAKUAN AKUNTANSI SCRAP DAN PRODUK SAMPINGAN PADA PT. PRIOSUSANTO CORPORATION, 10 (20). pp. 99-119.

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    This study sought to examine this scrap accounting treatment cost calculation and simultation product that be used by PT. Priosusanto Corporation. The data used in this study is the author of the primary data and secondary data. Descriptive Analysis of qualitative methods by presenting both general and detailed then conducted an analysis to draw conclusions. Conclusion is that the accounting treatment of defective products at PT. Priosusanto Corporation not adequate because the company does not take into account the cost of defective product. The factors that most influence the defective product is 55.4% of raw materials, direct labor BOP 17.9% and 19.2%. So the most affected are the raw materials of 55.4%. To calculated the cost of production by products companies can use the replacement cost method of reversal cost.

    Item Type: Article
    Uncontrolled Keywords: Scrap product; defect product; replacement cost; reversal cost
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HA Statistics
    H Social Sciences > HG Finance
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Rochmawati Daud
    Date Deposited: 01 Oct 2013 00:13
    Last Modified: 01 Oct 2013 00:13

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