The Determination of Cost of Goods Sold with Full Costing Method: A Case Study of Waste Recycling Company.

Autor: Septin, Arizqi Kurnia, Muzakki, Kafidin, Rohmiatun, Erlyna Tri, Fahriani, Dian, Taufiq, Mohammad, Anwar, Chairil, Asitah, Nur
Předmět:
Zdroj: IMEOM Conferences - Dhaka, Bangladesh; 2021, p665-666, 2p
Abstrakt: The use of plastic waste to reduce waste by recycling plastic waste into products of economic value need to be carried out. The purpose of this study was to determine the cost of goods sold using the full costing method at a waste recycling company. Single case study research at the waste recycling company of PT. Abadi Sinar Baru Indah. The study used a quantitative descriptive approach and the data were obtained through interviews, literature studies, and documentation. Accounting data analysis was applied by applying the full costing method. The results show that the full costing method can be applied to determine the selling price of goods sold in waste recycling companies. The full costing method assigns all production overhead costs in the form of fixed costs and variable costs accurately and precisely so that it is more profitable for the company. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index