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Journal : JURNAL AKUNIDA

ANALISIS PERHITUNGAN HARGA POKOK PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE DALAM MENENTUKAN HARGA POKOK PESANAN TEH MEREK TONG TJI PADA PT SEDAP HARUM AN ANALYSIS CALCULATION OF COST OF RAW MATERIAL INVENTORY USING FIFO AND AVERAGE IN ORDER TO DETERMINE THE COST OF TEA BRAND TONG TJI IN PT SEDAP HARUM Widyastuti, Widyastuti; Afif, Muhammad Nur
JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

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Abstract

This study aims to get the value of goods made by the company in determining the cost of the order tea brand Tong Tji at PT. Sedap Harum with a method LIFO, FIFO, and AVERAGE. Data analysis method used is by way of comparative descriptive describe and compare the results of calculations performed between LIFO, FIFO and AVERAGE. The results showed the results of the analysis of the calculation of the order cost brand Tong Tji using LIFO, FIFO, and AVERAGE shows there is a difference. The value of the results of calculation of the cost per kg of products is based on the LIFO method amounted to 23 237, 22 977 and the FIFO method of AVERAGE method amounted to 23 023. The calculation results indicate that the LIFO method produces estimates of high production costs so that the gross profit of the company that received low. While the value of the FIFO method and AVERAGE generate estimated production costs low with high gross profit.Keywords: Stock Price, Frequency and Bid-ask spreads
Co-Authors ABDUL GAFUR Adang Hardi Gunawan Afif, Muhammad Nur Agung Cahyono Agung Putra Wijaya, Agung Putra Agus Sugiarto Andini, Yuri Tri Aprilina, Ulfah Arnelis Djalil Asih Purnami Widiastuti Asri, Peggy Nurida Bidari, Masgusti Dinda Caswita Caswita Cecep Taufik Rustendi Dharma Himawan, Muhammad Agung Dian Mulawarmanti, Dian Diba, Shofura Farah Dwi Kurniawati, Dwi Dwi Laila Sulistiowati, Dwi Laila Elin Erlina Sasanti Eni Indriani Eni Kartika, Eni Enny Lestari Eva Meizara Puspita Dewi, Eva Meizara Fajarin, Rindang Febby Eka Putri Febrian Budi Pratama FELLY YULIAN FF, FELLY Fitri Rahmawati Fitriyani ZS, Syawalia Florensia Evindonta Bangun, Florensia Evindonta Gita Novian Hermana Gunawan, A. H. Guslihan Dasa Tjipta, Guslihan Dasa Hamzah Afandi Hanafiah A. Haninda Bharata Hariyati Purwaningsih Hasaruddin Hafid, Hasaruddin Indah Damayanti, Indah Iswanti, Nina Iwan Nurwantoro, Iwan Jayadinata, Asep Kurnia Juhamzah, Sulfiani Karim, Nina Karina Katibi, Ahmad Yakub Khairi, Husain Kholid, Rifki Rachman Kusuma, Ariya Eka Laksmi A. Lenap, Indria Puspitasari Lucia Maria Santoso, Lucia Maria M Coesamin M. Coesamin Mahfudho, Zahidatun Maskuroch Adesty Mora Claramita, Mora Muhammad Safrudin Yafie Muhammad Yusuf Mulia, Septi Dianna Bunga Mustika, Lia Nanda, Evi Tirto Nasrun Nasrun Ningrum, Nia Widya Novianti, Elvita Lia Nurhanurawati Nurhanurawati Nurlaili Nurlaili Nurul Rohmah Nurvita Nurvita Nur’ainingsih, Dyah Parindra Kusriantoko Pentatito Gunowibowo Pratiwi, Ganjar Febriyani Pratiwi, Rafi Puji Rahayu Purnama Dewi Putri, Apriliani Qorri Ayuni Rani, wayan Widya Regina Lichteria Panjaitan, Regina Lichteria Retna Siwi Padmawati, Retna Siwi ria septiana Ridfah, Ahmad Ridfah, Ahmad Rini Asnawati Rini Rita T Marpaung Riyanto Riyanto Rizal Ramadhan Rizki Agustianto Robith Hudaya ROCHMAN R, ROCHMAN Rosalia Deviana Cahyaningrum Rusdi Setiono Sangaji, Darma Sapitri, Nonik Mega Sarlina Sarlina, Sarlina Silvana, Silvana Siti Laelatul Chasanah, Siti Laelatul Slamet Suprayogi Soraya, Rahayu Sri Hastuti Noer Sri Hastuti Noer Sri Setiyowati Sri Setyowati Sriyono Sriyono Sugeng Sutiarso Sukmawati, Fitriani Supriatmo Supriatmo, Supriatmo Syakir Mahid Tina Yunarti Titi Murniati Utami, Fithrina Yudha Utari Rezki Veronika Yulianti Wayan Rumite Wijayanti, Chusna Yuliana Yuliana Yulisa Yulisa Yuniarti, Tina Yunilda Yunilda YUSLI MARIADI Zuma Herdiyanti