Analisis Proses Produksi Dengan Pendekatan Harga Pokok Produksi
Abstract
This study aims to analyze the production process and the cost of goods sold (COGS) of Pia Jagung at Rahma Bakery Dumati, a small and medium-sized enterprise (SME) in Gorontalo. The method used is a full costing approach to calculate the cost of goods sold, involving the collection of data regarding raw materials, labor, and factory overhead costs. The results show that there is a discrepancy between the production cost calculated by Rahma Bakery Dumati and the calculation using the full costing method, with a significant cost difference. This discrepancy is caused by the omission of several costs, such as electricity costs, which were not included in the company's cost of goods sold calculation.References
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