Title: THE IMPLEMENTATION OF PRODUCT COSTING TO DETERMINEPRODUCTION COST AND EFFICIENCY IN CV RANUSA
Abstract: Product costing method is developed to determine production cost and
efficiency, especially for manufacturing industry. Product costing method is easy
to implement and gives accurate result. Beside that, product costing method also
can identify efficiency level of costs and resources. Because of these advantages,
product costing method is applied in CV Ranusa to calculate the costs of each
rubber product and determine the level of efficiency in the company.
This research is a qualitative research with case study method. There are
two methods used in this research: descriptive case study and experimental case
study. A descriptive case study is used to find out the accuracy of the calculation
using existing cost method and ascertain that this method is less accurate to
identify efficiency level of costs and resources. Then, an experimental case study
is used to evaluate the accuracy of the calculation using product costing method.
The calculation shows different result in production cost using the existing
costs method and product costing method. This difference is caused by several
factor, one of them is the difference of cost method used in the calculation. This
difference shows that one method is better than another method. From the
analysis, it can be concluded that product costing method is easy to use and the
result of calculation is more accurate. Therefore, the researcher concludes that
product costing method is better than existing costs method used by CV Ranusa.
Publication Year: 2016
Publication Date: 2016-01-01
Language: en
Type: dissertation
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