Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)

Calculation Analysis of Batako Press Production Cost in CV. Batako Anugerah Baubau, Indonesia

Authors
Endang Tri Pratiwi, La Ode Dedi Abdullah, Rudi Abdullah, Asrianti Dja’wa
Corresponding Author
Endang Tri Pratiwi
Available Online 4 May 2020.
DOI
10.2991/assehr.k.200529.092How to use a DOI?
Keywords
calculation analysis, Batako Press, production cost
Abstract

The purpose of this study was to determine whether the production cost of press brick in CV. Batako Anugerah Baubau was right. The population in this study is the calculation of the products basic cost of Press Brick Products in CV. Batako Anugerah Baubau. The sample in this study is the calculation of the products basic cost of press brick on CV. Batako Anugerah Baubau at 2014. Data collection by conducting observations, interview and documentation. The research method used is a quantitative method. The results showed that calculation of production costs have done according to calculations in CV. Batako Anugerah Baubau was easier than calculations according to the theory of process costs. Production costs based on the calculation process cost method amount Rp173,475,000,- or Rp1,388,- per unit, while according to company calculations, production costs are Rp169,790,000,- or Rp1,359,- per unit, resulting in a difference in production costs of Rp3,685 million or Rp29,- per unit. The implications of this research were expected to be able to contribute ideas for the leadership of the company concerned to take decisions in calculating the production costs of the block and as information source and also thought contribution for all those who need it.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 May 2020
ISBN
10.2991/assehr.k.200529.092
ISSN
2352-5398
DOI
10.2991/assehr.k.200529.092How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Endang Tri Pratiwi
AU  - La Ode Dedi Abdullah
AU  - Rudi Abdullah
AU  - Asrianti Dja’wa
PY  - 2020
DA  - 2020/05/04
TI  - Calculation Analysis of Batako Press Production Cost in CV. Batako Anugerah Baubau, Indonesia
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 443
EP  - 446
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.092
DO  - 10.2991/assehr.k.200529.092
ID  - Pratiwi2020
ER  -