PERLAKUAN AKUNTANSI TERHADAP PRODUK RUSAK DAN PENGARUHNYA TERHADAP HARGA POKOK PRODUKSI PADA PT JATIM TAMAN STEEL, MFG SIDOARJO.

Abstract

In the business world, business people are required to produce good quality products to be able to compete with competitors. However, in the process, the production process does not always get good products, sometimes it gets damaged products in every process. There are 2 categories of damaged products requested by the company, namely damaged products that can be resold and also damaged products that cannot be sold anymore. The purpose of conducting this research analysis is to determine the effect of the accounting treatment of damaged products in the calculation of the cost of production. The accounting treatment of damaged products in PT Jatim Taman Steel, MFG Sidoarjo in fact is not in accordance with existing theoretical analysis, in the product price report in the production report section, damaged products that occur annually are included in the final product that is there every year, according to theoretical studies Damaged products are still treated as damaged products instead of being put into finished products. Some theories explain if the cost of goods reported, the cost of damaged goods is charged to the final product which results in higher cost of the final product per unit