Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan Terhadap Laba Bersih (Studi Kasus Pabrik Tempe Istiqomah Bandar Lampung)

Authors

DOI:

https://doi.org/10.35870/emt.v8i2.2189

Keywords:

Cost of Goods Sold, Full Costing, Variable Costing, COGS, Net Profit

Abstract

The aim of this research is to identify the appropriate method for calculating the Cost of Goods Production at the Istiqomah Tempe Factory and to identify how to determine the Cost of Goods Sold at the Istiqomah Tempe Factory. The research category that will be used is descriptive analysis. The research methodology that will be used in the research is descriptive analysis. Descriptive Analysis is a method that describes a problem by explaining existing data and research objects, written into a paragraph and obtaining a conclusion to solve the existing problem. The results obtained at full cost create higher expenses. Calculations using Variable Costing could be a good option to apply, because the Variable Costing method only calculates the budget involved in the manufacturing process into the COGS. It can be determined from the results of the analysis carried out if the COGS calculation to decide the selling price determined by the cost variable more closely reflects the budget spent by the business owner.

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Author Biographies

  • Putri Angelica, Universitas Bandar Lampung

    Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia

  • Aminah Hadi, Universitas Bandar Lampung

    Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia

References

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Published

2024-04-01

Issue

Vol. 8 No. 2 (2024): APRIL 2024

Section

Articles

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Copyright (c) 2024 Putri Angelica, Aminah Hadi

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How to Cite

Angelica, P., & Hadi, A. (2024). Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan Terhadap Laba Bersih (Studi Kasus Pabrik Tempe Istiqomah Bandar Lampung). Jurnal EMT KITA, 8(2), 637-644. https://doi.org/10.35870/emt.v8i2.2189

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