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Abstract
Abstract
This research was conducted in the company of a CV. in Surabaya. This company is a production company specializing in the fields of Real Estate or residential. The purpose of the research is to know The categorization of the costs of production as well as the calculation of housing production rates per unit of good was done according to the company as well as according to the application of costaccounting systems.
The methods used by the author is a descriptive method of analysis which aims to give a clear description of the object who examined, So as to produce information to analyze the issue while the method of data collection is field research, interview, and field documentation. based on the results of the research companies have problems in determining cost of goods Production, CV.JAYA PERKASA still not held a separation between production costs and the non cost of production, so that the cost price can be bigger than that it should have and result in which profit reported to be
According to the principles of cost accounting, in taking into account the cost of goods Production, which consists of the cost of raw materials, the cost of direct labor, and factory overhead costs so the production costs would have to be handled appropriately including classifying expenses properly. Thus, required application the cost accounting systems so that the company can work well, because the cost accounting functions as a tool supporting management of the company.