Prowly Journal | Journal of Accounting and Finance (JAF)

Journal of Accounting and Finance (JAF)

E-ISSN	: 2722-3124
Subject	: Accounting
Institution	: Institut Teknologi Bandung
Open Access Policy	: OA
License	: CC BY-NC-ND

Frequency	: Biennial journals‎
Publisher	: Jakarta: Fakultas Akuntansi
Financing Source	: Venture Funding
Peer Review Type	: Open Blind Review
Country	: INDONESIA

ANALISIS ALOKASI BIAYA BERSAMA PADA PT SANDIMAS KATUSA KERAMIKA INDUSTRIES PERIODE BULAN JANUARI 2018

Hanifah, Farida

Accounting Cycle Journal, 2020-02-01

This research aims to analyze the method of joint costs allocation which used by PT Sandimas Katusa Keramika Industrues for determining the cost of production (cost of goods manufactured) and compare with others methods joint costs allocation. Find the most the effective method to achieved Companyâs goals. Obtain maximum gross margin is one of Companyâs goal. Through this study , management especially cost accountant must be choose the best method for used. This research used descriptive quantitative analysis method. The result of this research is conclude that by using the NRV method, joint costs can be allocated effectively to each product produced in view of the gross margin generated. Limitations in this study are the research period used only 1 months of observation, there is January 2018 and the data used is secondary data which may have errors in entering data in the form of numbers.