Perhitungnan metode penilaian persediaan barang dagangan terhadap harga pokok pejualan (semen) pada Cv Bintang Mas Jaya prima samarinda periode 2006-2008 --

ABSTRACT

Purnamasari, The influence on the assesment method on goods Supply to

cost of goods sold (cement) at CV.Bintang Mas Jaya Prima in Samarinda. Under

guidance, Mr. Y unusTulak T., SE, M.SA as the first advisor and Mr. Fatahu:

Rahman, SE as the second advisor.

C V. Bintang Mas Jaya Prima in Samarinda is distributor at PT Semen

Tonasa. The writer use method of FIFO and method of LIFO in determining cost

of goods sold.

The purposes of the final project is to know whether theare for to know l.yhat is

calculated cost of goods sold våth method of FIFO smaller than method of LIFO

at C V. Bintang Mas Jaya Prima in Samarinda .

In collecting the data, the 1M•iter did some observation, interview,

documention and library research.

The instrument that writer used in this final project has the method of

FIFO system assessment of the method and physical of the LIFO system

assessment of physical.

The result of the final project can be of final supply in the year 2006

method FIFO is Rp 1.307.216.500, with method LIFO is Rp 1.318.925.000. in

year 2007 whith method FIFO is Rp 2.543.871.OOO, whith method LIFO is Rp

2.142.558.500, whereas in the year 2008 whith method FIFO is Rp 3.652.981.500.

whith method LIFO is Rp 2.743.327.000

The calculate to cost of goods sold cement in the year 2006 '*Gth method

FIFO is Rp 20.570.851.000 method LIFO is Rp 20.559.142.500, in the yea:

2007 with method FIFO is Rp 19.286.207.800 with method LIFO is Rp

19.687.520.300, uhereas in the year 2008 with method FIFO is Rp

18.317.639.000 with method LIFO Rp 19.227.293.500. Suggestion which is

writer give company better use assessment system »vith method of FIFO to

increase profit.