Lawberto Sugiarto, Sri Handayani, Dheny Biantara, I. Lesmana
{"title":"ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION","authors":"Lawberto Sugiarto, Sri Handayani, Dheny Biantara, I. Lesmana","doi":"10.36766/ijag.v8i1.428","DOIUrl":null,"url":null,"abstract":"This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this research is the most effective joint cost allocation method for cake shop X is the physical method because it is easy to implement.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"41 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36766/ijag.v8i1.428","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this research is the most effective joint cost allocation method for cake shop X is the physical method because it is easy to implement.
本科学研究论文旨在详细介绍使用 4（四）种方法进行联合成本分析的情况：实物法、分割点销售价值法、可变现净值法和恒定毛垫金法。这项研究旨在为 X 蛋糕店提供关于如何管理生产成本的信息，并改进管理策略，因为众所周知，该蛋糕店使用的是最简单的会计记录方法，即只记录存货的购买，同时从产成品的销售中扣除，以确定当年的利润。研究结果表明，X 蛋糕店最有效的联合成本分配方法是实物法，因为它易于实施。
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