PRAWOTO, RIZKY DWI (2016) Alokasi Biaya Bersama Pada Produk Bersama Dan Perlakuan Produk Sampingan Pada PB. HM Kabupaten Jember. Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
which is joint cost on a joint product and treatment the byproducts. Objectives of this study among others, to determine the joint cost calculation according to company calculations and treatment byproducts. Second, to calculate the joint cost with methods of physical units and the weighted – average. Third, treat the byproduct with the additive method of selling major products and as a reduction to cost of goods sold. Fourth, to determine which method is most beneficial in calculating the joint costs. Results of the study are (a) the joint cost calculation method of the company is not yet complete, detailed, and in accordance with its parts, and treatment byproducts as an additional sales of major products, (b) the joint cost calculation method of physical units that is by looking at the percentage of each product, and for the method of weighted - average that is by looking at the weights numbers, (c) treatment byproducts with methods adders sales of major products, namely by summing the results of the sale of byproducts with sales of major products, and for methods of deduction cost of sales is by subtracting byproduct sales revenue with cost of goods sold, (d) based on calculations showed that no method is more advantageous in calculating the joint cost. Keywords: joint costs, treatment byproducts
| Item Type: | Thesis (Undergraduate) | ||||||
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| Subjects: | 550 - Rumpun Ilmu Ekonomi > 570 - Ilmu Manajemen > 573 - Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) | ||||||
| Divisions: | Jurusan Manajemen Agribisnis > Prodi D4 Manajemen Agroindustri > Tugas Akhir | ||||||
| Depositing User: | Users 48 not found. | ||||||
| Date Deposited: | 08 Dec 2025 01:59 | ||||||
| Last Modified: | 19 Aug 2026 07:11 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/47719 |
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