PENENTUAN HARGA POKOK PRODUK PADA INDUSTRI PASIR SEMEN UD SANTOSO.

Abstract

The manufacturing company classifies costs into three main cost is the cost of production, marketing expenses, general and administrative expenses. Classification of these costs can be seen that the calculation of the cost of production is one of the things that is important in the effort to realize the company's goals. In the manufacture of the product, costs are grouped into two: the cost of production and non-production costs (Mulyadi, 2000: 17). The production costs will make up the cost of production which is used to calculate the cost of the finished product, while non-production costs will be added to the cost of production for calculating the total cost of production

Keywords: Cost of goods sold, Cost, Industry