Akuntansi Perhitungan Harga Pokok Penjualan Dengan Metode Pesanan Untuk Menentukan Harga Jual

Akuntansi Perhitungan Harga Pokok Penjualan Dengan Metode Pesanan Untuk Menentukan Harga Jual

• By Widyastuti, Indria; Mita, Dewi;
• Jurnal Moneter
• 139
• 74-85

The research outlined in this final project aims to investigate the implementation of the calculation of cost of goods sold on PT.Seoul Precision Metal in order to determine the selling price based on order. The method used is descriptive method based on quantitative data that the authors make a direct research to get the information and then collect data in accordance with the actual situation, describing the results of observations and analyze the data obtained from PT.Seoul Precision Metal. After analysis and discussion of the problem, the authors came to the conclusion that the calculation of the cost of sales to determine the selling price based on the order in PT.Seoul Precision Metal is good enough. In the calculation of selling price PT.Seoul Precision Metal is in accordance with the concept of total cost, which is to determine the markup of 5% and added to cost of goods sold. There are obstacles in the process of calculating cost of goods sold to determine the selling price in PT.Seoul Precision Metal because there are still some methods of calculation not in accordance with the theory except the calculation of selling price. The solution chosen by the company to overcome obstacles refers more to the calculation methods used for each of the more detailed and clearly explicit costs incurred for each order.

• Katakunci
• URL http://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/3232
• Penerbit ,

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