ANALISIS PERLAKUAN PRODUK RUSAK TERHADAP HARGA POKOK PRODUKSI

Abstract

Based on the formulation of the problem above, the purposeof this study is to determine the treatment of damaged products in determining the cost of production.The method used is descriptive qualitative analysis and supported by quantitative data in the form of production costs which form the basis for calculating the cost of production, operationalization of the variables used by the author is the treatment of damaged products The data used in this study are primary data.The results of this study are research at UD. Ababil Blitar found that there were defective products that were normal and sold, accounting treatment of damaged products at UD. Ababil Blitar is not recorded and also not reported in the cost of production report, while according to the accounting concept the cost of reporting damaged products is reported in the cost of production report as a deduction from factory overhead. Suggestions that can be conveyed by researchers are that management is more overseeing the workforce, especially in the production section, to minimize the occurrence of product damage. Companies should be more selective in buying and using raw materials to reduce the occurrence of damaged products and also companies should better supervise labor, especially the production parts in order to minimize the occurrence of product damage and companies should be more careful in processing corn in each process to reduce the number of damaged products.