标题:INFLUENCE OF RAW MATERIALS IN THE BEGINNING OF THE LOST ON THE CALCULATION PROCESS PRODUCT COST PER UNIT ON SCIENTIFIC WRITING SEMINAR PT.INDOFARMA.
摘要:In this study, the authors take the title of the Missing Effect of Raw Materials inthe Early Process of the Calculation of Per Unit Cost of Product. The calculationof cost price per unit of product here to be one of the elements that are importantand need to be considered to determine the effect generated from the rawmaterial is lost at the beginning of the process and know the calculation of thecost of production of unity of the missing materials. The author conductedresearch at PT. Indofarma, based on analysis of cost of goods per unit ofproduct, the calculation shows that the missing material at the beginning of theprocess at the departments first production made production costs per kg ofproduct produced is higher at Rp. 15691.644 with total cumulative productioncosts Rp.2.720.259.306 namely because it is not included in the calculation ofunits of product equivalence. Meanwhile second production department justshoulders total few product of 15000 kg becomes 3000 kg products which isRp.142499,1 by total cumulative production cost. 3,925,852,980, thus thecompany will know the amount of product costs incurred so as not to sufferlosses.