Analisis Harga Pokok Penjualan pada Rumah Sakit Umum (RSU) Sarah, Medan

Abstract

This research intent to know and to analyze cost of goods sold and cost elements that included to cost of goods sold on Rumah Sakit Umum (RSU) Sarah and methods to establish cost of goods solds. In this research, the data that used is secondary data which is Rumah Sakit Umum (RSU) Sarah financial statement, Field. The data techniques used are documentation and bibliography by collecting the correlated data and information from books, library, articles, magazines, and other sources, to get an accurate data. The result of this research show , the establishment of cost elements that included to cost of goods sold hold essential role in measure management performance, separation and cost allocation in point hold important role for measure management’s performance