Proceedings of the First International Conference on Materials Engineering and Management - Management Section (ICMEMm 2018)

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Analysis Accounting Treatment Of The Main Product And By-Products And Its Implications For Profit (Case Study Of Mandar Coconut Oil Processing Business In Majene Regency)

Authors
Dahlia, M. Nuraeni
Corresponding Author
Dahlia
Available Online March 2019.
DOI
10.2991/icmemm-18.2019.24How to use a DOI?
Keywords
accounting, main product, by product
Abstract

This research aim to find: 1) the accounting treatment of the main products and by-products (Case Study of Mandar Coconut Oil Processing Business In Majene Regency), 2) the implications of main product Revenue and by-products to profit. The data used are primary data and secondary data. The data collection technique is interviews, observation and documentation. The analytical method used are qualitative descriptive analysis. The results showed that the company does not yet have adequate financial records of the main products and by-products resulting from Mandar coconut oil processing. For joint cost recognition of the main product the company can choose from the four existing methods, one of which is the market value method most widely used by the company while for the byproducts can also choose from the four existing methods such as treating the revenue of by-products as other income. The implications of main product revenues and by-products with the presence of by-products can increase the company's profitability if managed properly.

Copyright
© 2019, 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 First International Conference on Materials Engineering and Management - Management Section (ICMEMm 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
March 2019
ISBN
10.2991/icmemm-18.2019.24
ISSN
2352-5428
DOI
10.2991/icmemm-18.2019.24How to use a DOI?
Copyright
© 2019, 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

risenwbib
TY  - CONF
AU  - Dahlia
AU  - M. Nuraeni
PY  - 2019/03
DA  - 2019/03
TI  - Analysis Accounting Treatment Of The Main Product And By-Products And Its Implications For Profit (Case Study Of Mandar Coconut Oil Processing Business In Majene Regency)
BT  - Proceedings of the First International Conference on Materials Engineering and Management - Management Section (ICMEMm 2018)
PB  - Atlantis Press
SP  - 116
EP  - 120
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmemm-18.2019.24
DO  - 10.2991/icmemm-18.2019.24
ID  - 2019/03
ER  -