Analysis of the Treatment of Damaged Products in Bread Factories in Determination of Cost Price
Keywords:
Accounting Treatment, Cost of Goods Produced, Defective ProductsAbstract
This study aims to determine the treatment of damaged products in determining the cost of finished products at UD. Sari Rama Bakery and to find out whether the cost of goods for each finished product is in accordance with the actual amount of costs that have been used by each product. The data used is primary data obtained through interviews with UD owners. Sari Rama Bakery. Technical data analysis with the process of systematically searching and compiling data obtained from interviews and documentation. The results showed that in UD. Sari Rama Bakery has abnormally defective products. Accounting treatment of defective products at UD. Sari Rama Bakery is not recorded and also not reported in the cost of goods produced report, this is not in accordance with the concept of cost accounting which should report damaged products to the cost of goods produced report as an increase to the cost of goods produced.
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