ANALYSIS OF THE ACCOUNTING TREATMENT FOR DAMAGED PRODUCTS IN DETERMINING THE COST OF PRODUCTION IN CV. PETRATAMA PERSADA

Abstract

This study was condacted to determine whether the treatment of damaged goods in CV Petratama Persada is already appropriate and following correct accounting principles. This type of research is collecting by data from CV Petratama Persada, located in Jl. Radin Inten II 150 D1, Jakarta Timur. CV Petratama Persada is printing company that includes office stationery, printing, and advertising services. The data were collected by interviews, and documentation. Interviews were done by direct communication with manager and employees in the production department, documentation as information obtained from written data collection where the author requests data connected to this research. The data analysis method used is qualitative and supported by quantitative data, in the form of production costs in calculating the cost of production. Based on the analysis conducted, it could be concluded that the treatment of damaged goods in the company is normal and not sold, the cost of product reported by the company shows that the cost of damaged goods has been charged to finished products which resulted in the cost of finished products per unit being higher.