ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PABRIK TAHU ABANG IFAN DIDESA SUNGAI JERING TALUK KUANTAN

Abstract

For a manufacturing company an important factor that will affect the survival of the company isi pricing.because the price is sized to be able to know how much the value of goods and sevices. Based on the above problems, the authors chose descriptive analytical method in theproblem solving process. To support the success of this study, the authors conduted data collection through field stdues, observations, and interviews and then processec.

The results of reviews factory know “mr evans” has made the collection acld calculation of the elements of cost of raw materials, direct labor costs, and factory overhead costs while calculating the cost of production results in the factory know “ mr evans” in September 2020 to January 2021 showed the presence of weaknes, and the realization that there is a significant difference In the income statement of the company. This is caused because the company does not production cost with production number and elements-elements overhead cost in the period (month) do not  include  by –proucte (know) given the very material revenue and make a list of aktifa fixed.