Indonesia Conference Directory

At virtually every company was founded with the purpose for the welfare of the owners, whether industrial enterprises, trade and services. To that aim to capture the maximum profit perhaps with a certain expenditures that met customer satisfaction and the viability of the company. to achieve these objectives the company must carry out activities that production expenditures, marketing, personnel, and administrative activities related to one another. The purpose of this study was to determine whether the charging of brick production press on the CV. Batako Anugerah Baubau own right. Based on the analysis results can be summarized as follows: 1. The calculation of cost of production is carried out according to the calculation is easier than the calculation according to the theory of the cost of the process. this is because in the calculation of cost of goods manufactured by the company is less incorporated material costs of water into the element of cost of raw materials, money-intensive at the cost of direct labor and depreciation costs of assets into overhead factory 2. The cost of production according to cost method theoretical calculation process Rp. 173 475 000 or Rp. 1,388 per unit, while the cost of production according to company calculations Rp. 169 790 000 or Rp. 1,359 per unit, resulting in differences in the cost of production of Rp. 3.685 million or Rp. 29 per unit Should the management of Grace CV.Batako calculate the cost of production in accordance with the theory of computation cost method or process that imposes calculate the cost of materials, direct labor costs and overheads overall plant.