ANALISIS PERLAKUAN PRODUK RUSAK TERHADAP HARGA POKOK PRODUKSI

Abstract

The company is engaged in manufacturing a product that produces goods , the production process is always experienced the presence of a product that is not in accordance with standardized . In this case is the presence of defective products. Many industries that are out of control, causing the defective product. Defective products resulting in increased production costs or the cost of the product, because it should not be seen as a minor problem. The purpose of this study was to determine what role accounting can be taken with regard to defective products UD. Ababil Blitar. The method of research using quantitative descriptive method. The results showed that the company treats the cost of defective products sold as other sales. Thus the cost of production of sugar standards-compliant products are not burdened with the high cost of production. Should pay attention to the company's management accounting treatment appropriately defective products, thus determining the selling price is not higher, because it will affect the price level in competition with other companies.

Keywords: accounting, damaged products