ALOKASI JOINT COST PADA SAAT SEBELUM DAN SESUDAH SPLIT OFF POINT PADA PT ISTEM

Penulis

  • Hendra Galuh Febriyanto

DOI:

https://doi.org/10.31000/bvaj.v1i1.220

Abstrak

Alokasi Joint Cost (biaya bersama) sangat penting bagi perusahaan sebagai salah satu usaha untuk penentuan harga pokok produksi masing-masing produk dan penentuan nilai persediaan produk jadi. Tujuan penulisan ini adalah untuk : mengetahui metode akuntansi yang digunakan dalam memperlakukan produk sampingan pada saat sebelum dan sesudah split off point,  mengetahui tingkat pendapatan dari hasil penjualan produk sampingan pada saat sebelum dan sesudah split off point, mengetahui pengendalian intern yang dilakukan terhadap produk sampingan pada saat sebelum dan sesudah split off point pada PT. ISTEM.

Unduhan

Diterbitkan

2017-06-01

Terbitan

Vol 1 No 1 (2017): Balance Vocation Accounting Journal

Bagian

Articles

Lisensi

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