PENGARUH BIAYA BAHAN BAKU LANGSUNG, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP LABA KOTOR PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Wanialisa, Mery (2011) PENGARUH BIAYA BAHAN BAKU LANGSUNG, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP LABA KOTOR PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. PENGARUH BIAYA BAHAN BAKU LANGSUNG, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP LABA KOTOR PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, 2 (1). pp. 113-131. ISSN 1410-9255

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Abstract

ABSTRACT For companies with the aim of achieving profit, the actual cost significantly affect the size of the successful achievement of company objectives and in the face increasing competition, must be aimed at production cost to be more controlled and ultimately will affect the profit. In the report the cost of production there is the cost of production; the cost of direct materials, direct labor costs, and factory overhead costs which are an important factor in determining the future cost of goods sold calculation and that results are taken as a deduction from sales amount obtained as a gross profit. Keywords: Cost of Raw Materials, Direct Labor Cost, Overhead Cost and Gross Profit

Item Type: Article
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: SE,MM MERY WANIALISA MERY
Date Deposited: 30 Jan 2021 16:17
Last Modified: 30 Jan 2021 16:17
URI: http://repository.upi-yai.ac.id/id/eprint/2152

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