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Penyusunan Harga Pokok Produksi Pada Rumah Tempe Indonesia Dengan Metode Variable Costing dan Full Costing

Year: 2024

Type: article

Abstract: This research aims to calculate the cost of goods produced at Rumah Tempe Indonesia, a local tempe producer classified as a Micro, Small, and Medium Enterprise (MSME) in Bogor City. The primary focus of this research is to calculate the production cost per unit produced. A case study method with a qualitative approach was employed, involving direct observation and interviews with the management. The findings of this study are expected to provide valuable insights for the company in understanding the cost calculation using both full-cost and variable-cost methods.

Source: Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak

DOI: 10.61132/jieap.v1i4.608

Authors: Alya Triana Putri Nasaru, Shalimar Syifa Gnosis, Yuni Astuti Tri Tartiani

Institution: IPB University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4405218719

FWCI: 1.016

Cites:

Cited by: 1

Related to: 10