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<http://katalog.ukdw.ac.id/id/eprint/229> <http://purl.org/dc/terms/title> "ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE COST PLUS PRICING SEBAGAI DASAR PENENTUAN HARGA JUAL : STUDI KASUS DI PERUSAHAAN JENANG CAP 2 KERIS KUDUS"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/229> <http://purl.org/ontology/bibo/abstract> "Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan harga pokok produksi, harga jual dan laba yang diperoleh. Jenis penelitian ini adalah studi kasus. Data yang diperoleh dengan melakukan wawancara, observasi dan dokumentasi. Metode penelitian yang digunakan untuk menjawab rumusan masalah adalah metode penelitian deskriptif. Hasil penelitian menunjukkan bahwa terdapat perbedaan perhitungan harga pokok produksi yang ditetapkan perusahaan dan harga pokok produksi menurut metode full costing, terdapat perbedaan harga jual yang ditetapkan perusahaan dan harga jual menurut metode cost plus pricing serta terdapat perbedaan pada laba atas dasar harga jual yang ditetapkan perusahaan dan laba atas dasar harga jual metode cost plus pricing. Perbedaan tersebut terdapat pada produk jenang original 1 kg dan jenang original ¼ kg. Adanya perbedaan perhitungan penyusutan dan penetapan laba menjadi faktor yang mempengaruhi perbedaan harga pokok produksi, harga jual serta penerimaan laba pada kedua produk."^^<http://www.w3.org/2001/XMLSchema#string> .
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