摘要：September 2014. Thesis. Analysis of the cost of production (CV Case studies Springs Makassar (guided by Faridah, SE., M.Sc., Ak, CA as a consultant I and Indrayani Nur, S.Pd., SE., M.Si as a consultant II). This study was conducted in May and July 2015 in the city of Makassar, given the CV Wellspring Makassar one manufacturer of furniture. Both from the aspect pemasarn financial and corporate performance is quite good. Dalah purpose of this study to determine the calculation of production costs in CV Spring Makassar. The method used was the comparative method, the analysis that compares the implementation of the production cost calculations performed by CV fountain with the theory calculation of production costs. The results showed (1) that the calculation of the cost of production of wardrobes with paint material dico CV Spring Makassar is not appropriate because the calculation system applied to the CV Wellspring less scrupulous, (2) the Company did not take into account the manufacturing overhead, while the calculation of cost of production should be comprised of the cost of raw materials, direct labor and factory overhead costs.
其他摘要：September 2014. Thesis. Analysis of the cost of production (CV Case studiesSprings Makassar (guided by Faridah, SE., M.Sc., Ak, CA as a consultant I andIndrayani Nur, S.Pd., SE., M.Si as a consultant II).This study was conducted in May and July 2015 in the city of Makassar, given theCV Wellspring Makassar one manufacturer of furniture. Both from the aspectpemasarn financial and corporate performance is quite good.Dalah purpose of this study to determine the calculation of production costs in CVSpring Makassar.The method used was the comparative method, the analysis that compares theimplementation of the production cost calculations performed by CV fountain withthe theory calculation of production costs.The results showed (1) that the calculation of the cost of production of wardrobeswith paint material dico CV Spring Makassar is not appropriate because thecalculation system applied to the CV Wellspring less scrupulous, (2) the Companydid not take into account the manufacturing overhead, while the calculation of costof production should be comprised of the cost of raw materials, direct labor andfactory overhead costs.
