Analisis Biaya Produksi Perusahaan Pada Ud. Nikmat Rasa Lumajang Company Production Cost Analysis Of Ud. Nikmat Rasa Lumajang

  • Siti Kamila STIE Widya Gama Lumajang
Keywords: Production Cost, Cost of Production, Cost of Goods Sold

Abstract

The purpose of this research is to analyze production cost at UD. Nikmat Rasa Lumajang in order to know the calculation of production costs have been done well and effectively. This study uses quantitative descriptive. the type of data used is secondary data in the form of budget production costs in the company and corporate financial statements. The results of research for the calculation of production costs are among the cost of raw materials, labor costs and overhead costs. In this calculation there is a difference between the calculation of the company with the calculation of the researcher is the cost of shrinkage so that affect on the sale price. This study also contains the calculation of the cost of production which will be used to calculate the cost of goods sold in order to know the selling price is ready to be marketed.

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Published
2018-08-24