PENGARUH METODE PENILAIAN PERSEDIAAN TERHADAP PENENTUAN HARGA POKOK PENJUALAN (Study kasus pada PT. Dirgantara Pancapersada di Bandar Lampung)
Abstract: This study aims to
determine whether the company is able to generate a reasonable cost of goods
sold in its trading inventory count and also to determine whether the inventory
valuation method used by the company in accordance with the conditions of the
company. Problems faced by PT. Aerospace Pancapersada is whether there is an
influence on the determination of inventory valuation method of sales at PT. Aerospace
Pancapersada. The hypothesis is the application of the inventory valuation method
used to determine the most reasonable cost of sales at PT. Aerospace Pancapersada
is FIFO. The research method used was the literature research and field
research. The analytical method used is the method of qualitative and
quantitative methods. Qualitative method is a method used to compare the
inventory valuation method used by companies with other inventory valuation
method. While quantitative methods is the method of analysis to perform
calculations using numbers.
Keywords: Inventories
Evaluation, Cost Production, FIFO
Penulis: Goenawan, Alvina
Susantolie, Yunus Fiscal
Kode Jurnal: jpakuntansidd110095
