Analisis perbandingan perhitungan harga pokok produksi mie antara metode full costing dengan metode direct costing pada CV.Putri Tunggal ditenggarong bulan april 2007 --

ABSTRACT

SupraptiAisyahErni, 2007 The comperativeanalyis on the estimafion of

noodless cost of manufacture between by using Full

Costing methode and by using Direct Costing

at C V. Putri Tunggal in Tenggarong on April 2007.

Under Guidance MrRifadin, SEM-Si as the first

advisor and Mrs Indah Agustini T.U, SE as the seconde

advisor.

Egg's noodles is one of kind from noodles Wich in

Samarinda. Many industries produced that and one of them is CV- Putri Tunggal

in Tenggarong- This is little industries and they don't use the cost of manufacture

methods for calculating they noodle's cost of manufacture. This final project vahe

the purpose to know what's which advantage methods by used for calculating cost

of manufacture. And help the manager for consider to make decision.

ICs reason for make analyses by using full costing and direct costing

method and compare which one methods is advantage for used in determining

cost of manufacture the noodles. The theories was supported is talk alx»ut cost

accountant, dull costing, direct costing and many else.

This final project tbe writer used many technique to do for this final

project, They arc observation, intcrvicw and bibliography. cquipmcnt of final

project by using are full costing and direct costing methods, form profit and loss

full costing and direct costing methods, flow of costs full costing and direct

costing methods, influence produce to profit by using full costing and direct

costing methods, and excess and weakness from full costing and direct costing

methods