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Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Pada CV Cielofood Pratama

Year: 2024

Type: article

Abstract: The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.

Source: Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi

DOI: 10.61132/rimba.v2i4.1343

Authors: Agung Laksono, Tri Koko Apanugra, Akbar Anggisa, Yuni Astuti Tri Tartiani

Institution: IPB University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Zero hunger

Open Access status: hybrid

OpenAlex ID: W4404029997

FWCI:

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