Analisis Biaya Produksi Perusahaan Pada Ud. Nikmat Rasa Lumajang

Abstract

The purpose of this research is to analyze production cost at UD. Nikmat Rasa Lumajang in order to know the calculation of production costs have been done well and effectively. This study uses quantitative descriptive in which there are calculations of production costs, cost of goods sold and cost of goods sold, the type of data used is secondary data in the form of budget production costs in the company and corporate financial statements. The results of research for the calculation of production costs are among the cost of raw materials, labor costs and overhead costs. In this calculation there is a difference between the calculation of the company with the calculation of the researcher is the cost of shrinkage so that affect on the sale price. This study also contains the calculation of the cost of production which will be used to calculate the cost of goods sold in order to know the selling price is ready to be marketed. The limitation of this research is to examine the company's production cost.