Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

  • Luqman Arif Baihaqi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Imam Mas'ud Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Yosefa Sayekti Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)

Abstract

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process.
Keywords: Expense, Cost of Production, Full Costing, Cost Control

Published
2018-10-01
How to Cite
BAIHAQI, Luqman Arif; MAS'UD, Imam; SAYEKTI, Yosefa. Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember. e-Journal Ekonomi Bisnis dan Akuntansi, [S.l.], v. 5, n. 2, p. 134-140, oct. 2018. ISSN 2355-4665. Available at: <https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/8648>. Date accessed: 18 june 2019. doi: https://doi.org/10.19184/ejeba.v5i2.8648.