ANALISIS BIAYA PRODUKSI ES BALOK PADA PROFITABILITAS PENJUALAN PT PERIKANAN NUSANTARA (PERSERO) CABANG SORONG

Yerrynaldo Loppies

Abstract


The profitability of sales is one of the main goals of companies to measure performance leadership or management in other words efficiency and effectiveness of companies.

The cost of my ingredients, how long it will last, and the cost of the factory head must be calculated quickly. Especially the overheads factory which is often overlooked in production calculations. In addition to the cost of the material and the cost of the process, the costs include the cost of overhead mill electricity, the cost of shrinking, the cost of repairing the machine, and the maintenance of the machine. All costs must be calculated quickly because they affect the profitability of sales.

This research took place at Jalan General Ahmad Yani Sorong No. 24 by using a method of costing in establishing the profitability of the seller and using the deposit policy for the main factory price in the overhead charge that is charged to each product.

Based on the results of a comparative data analysis, the method of the company with the full costing method has different results in the profitability of sales.

Keywords: Production Costs, Profitability Sales


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DOI: http://dx.doi.org/10.30598/manis.v3i1.789

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