| dc.description.abstract | Trade Enterprises Delima Jaya Furniture is a business that is engaged in the manufacture
and sale of household furniture made of teak wood raw material including sofas ,
cabinets , buffets , beds and so on . In calculating the cost of production , Delima Jaya
Furniture Trade Effort only take into account raw material costs Rp 7,500,000 plus the
direct labor costs Rp 2,250,000 and rental fees and other costs amounting to Rp
1,250,000 . This calculation does not identify any indirect production costs associated
with the production process .
The purpose of this study was to determine differences in the calculation of production
cost for one unit is calculated by UD risban Delima Jaya Furniture and perrhitungan
production costs with full costing method so that the results of these calculations can give
an accurate overview and detailed calculations that must be adopted by UD Delima Jaya
Furniture .
The type of this research is descriptive qualitative research . Data were collected through
primary data , then the data were analyzed by using descriptive qualitative method to
describe in detail the calculation of the cost of production is done by UD Delima Jaya ,
identifying costs that are not taken into account and compares the calculation of
production costs through full costing method .
The results showed that the results of calculation of production cost for one unit is
calculated by UD risban Delima Jaya too large at $ 11 million compared with the
calculated cost of production through full costing method that is only Rp 10.583 million .
This difference lies in the identification of indirect production costs | en_US |
