ANALISIS BIAYA PRODUKSI ES BALOK PADA PROFITABILITAS PENJUALAN PT PERIKANAN NUSANTARA (PERSERO) CABANG SORONG

Abstract

The profitability of sales is one of the main goals of companies to measure
performance leadership or management in other words efficiency and
effectiveness of companies.
The cost of my ingredients, how long it will last, and the cost of the factory head
must be calculated quickly. Especially the overheads factory which is often
overlooked in production calculations. In addition to the cost of the material and
the cost of the process, the costs include the cost of overhead mill electricity, the
cost of shrinking, the cost of repairing the machine, and the maintenance of the
machine. All costs must be calculated quickly because they affect the profitability
of sales.
This research took place at Jalan General Ahmad Yani Sorong No. 24 by
using a method of costing in establishing the profitability of the seller and using
the deposit policy for the main factory price in the overhead charge that is charged
to each product.
Based on the results of a comparative data analysis, the method of the
company with the full costing method has different results in the profitability of
sales.