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Journal articles on the topic 'Accounting of finished goods'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Damayanti, Ghusny, Yusri Hazmi, Vanessa Ocha Rachman, and Riska Vebriyanti. "Assets Accounting Systems: A Literature Review." Sciences du Nord Economics and Business 1, no. 02 (2024): 40–46. https://doi.org/10.58812/sneb.v1i2.21.

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The inventory accounting system can be done in two ways, namely manually and with a computerized system. Inventory accounting system manually and by method physically counts the goods in the warehouse and then makes a report on the remaining inventory. while the inventory accounting system is computerized so the recording is carried out by entering data on goods that have been sold and goods that have been purchased into the computer system, then the computer will automatically reduce the inventory data available with data on goods that have been sold. The inventory accounting system aims to r

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2

Fadillah, Ananda Hilda, Indah Damayanti, Indri Ayu Tansar, and Lungguh Jatmika. "The Influence of the Finished Goods Inventory Accounting Information System on Internal Control of Finished Goods Inventory." Majalah Bisnis & IPTEK 18, no. 1 (2025): 36–47. https://doi.org/10.55208/2zet4r05.

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This study aims to assess and analyze the impact of the Finished Goods Inventory Accounting Information System on the internal control of finished goods inventory at a company offering explosives and mining blasting services in Indonesia. Implementing an appropriate Finished Goods Inventory Accounting Information System and its practical utilization is anticipated to enhance the internal control of finished goods inventory inside the organization. The employed research method is descriptive verification, with data analyzed through simple linear regression to elucidate the relationship or influ

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3

Sugak, Tatiana, and Olga Glushik. "METHODOLOGICAL ASPECTS OF ACCOUNTING OF FINISHED PRODUCTS." Actual Problems of Economics 1, no. 232 (2020): 28–34. http://dx.doi.org/10.32752/1993-6788-2020-1-232-28-34.

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The article reveals some methodological aspects of accounting for finished products at the production enterprise. The importance of implementing effective and well-established accounting of production costs to ensure a reliable assessment of the enterprise. Understanding the essence ofproduction and the final product by management staff contributes to the correct definition of goals for the enterprise. This will improve the work of both accountants and staff involved in the production and sale of finished products. The definition of finished products on the basis of own definitions of scientis

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Putra, Larry Al Bar Hendra, Anton Tirta Komara, Iwan Sidharta, Nita Yura Roslina, and Imelda Megawati. "Information Control on Inventory Study at In One of The Garment Companies in Bandung." Informatics Management, Engineering and Information System Journal 1, no. 1 (2023): 66–76. http://dx.doi.org/10.56447/imeisj.v1i1.220.

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The objective of this study is to examine the impact of the Finished Goods Inventory Accounting Information System on the internal control of finished goods inventory at PT. Partners Adi Jaya Manunggal in Bandung City. Based on the obtained calculation results, it has been determined that the Accounting Information System (X) for Finished Goods Inventory is deemed to be of satisfactory quality, as indicated by a score of 3.39. The internal control system for managing finished goods inventory (Y) has demonstrated effective performance, as evidenced by a value of 3.37. The optimization and effec

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Mardianto, Totok. "EVALUATION OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL SYSTEMS IN FINISHED GOODS INVENTORY AT PT ISKANDAR INDAH PRINTING TEXTILE SURAKARTA." Ecopreneur.12 6, no. 1 (2023): 29. http://dx.doi.org/10.51804/econ12.v6i1.11206.

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This research was conducted at companies engaged in the textile sector. The purpose of this research is to find out how the accounting information system and internal control system are applied to the finished goods inventory at PT Iskandar Indah Printing Textile and to find out how the accounting information system and internal control system for finished goods inventory at PT Iskandar Indah Printing Textile are by the theory stated. There is. The method used in this research is qualitative. Data collection techniques used are interviews, observation and documentation. The data analysis techn

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Yanuar, Kiki, Boy Suzanto, Dhea Perdana Coenraad, Titi Titi, and Annita Jannah. "Effect of Finished Goods Inventory Accounting Information System on Finished Goods Inventory Intern Control at a Textile Company in the City Of Bandung." JURNAL COMPUTECH & BISNIS 16, no. 2 (2022): 149–55. http://dx.doi.org/10.56447/jcb.v16i2.15.

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The implementation of the research took place at one of the textile companies in the city of Bandung. The research method used in this study is a quantitative research method with a descriptive method approach and a verification method (correlation coefficient, simple regression, coefficient of determination). The population in this study amounted to 30 people. The results showed that the Finished Goods Inventory Accounting Information System was in the pretty good category with a score of 3.24, and the Internal Control of Finished Goods Inventory was in the prett

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Gustomi, Eka, and Triandi . "Peranan Manufacturing And Accounting Buana System Terhadap Pengendalian Persediaan Barang Jadi Pada PT Cahaya Buana Intitama." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (2018): 073–84. http://dx.doi.org/10.37641/jiakes.v2i1.47.

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Inventory is an important part of the company's assets that every day experience changes that require a control system. At manufacturing, inventory control must be carried out effectively and efficiently, so that the company's operations to run optimally. This should be supported by an integrated control system of the manufacturing company. in this era of globalization, all companies in general have used computer-based information systems. The purpose of this study was to evaluate the MABS program as a system of information in controlling inventory of finished goods. Evaluation was conducted t

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8

Blazenko, George W., and Kirk Vandezande. "Corporate holding of finished goods inventories." Journal of Economics and Business 55, no. 3 (2003): 255–66. http://dx.doi.org/10.1016/s0148-6195(03)00023-7.

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9

M.Т., Lukyanova. "METHODS OF WORKING CAPITAL MANAGEMENT AND FEATURES OF THEIR USE." Russian Electronic Scientific Journal 52, no. 2 (2024): 297–304. https://doi.org/10.31563/2308-9644-2024-52-2-297-304.

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The specifics that make up the accounting of inventories in agricultural organizations include: the different nature of the receipt, storage and use of finished products and inventories, the presence of differences in the physical measurement of the quantity of products, the use of a large volume of finished products in domestic industries, such as tools, instead the state of the goods being sold (grain, food, etc.), forms of primary documents for accounting for inventories, production and accounting, etc. Analysis of the state, formation and use of inventories includes: creating a goods suppl

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Rahma, Hanum Yustisia, and Falaah Abdussalaam. "PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DAN BARANG JADI PADA PT. SMU." Jurnal Indonesia : Manajemen Informatika dan Komunikasi 4, no. 2 (2023): 494–504. http://dx.doi.org/10.35870/jimik.v4i2.254.

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PT. SMU is a manufacturing business company that produces foods such as cheese. The research conducted found problems with the manual process that is still used to record the inventory of raw materials and finished goods so that the recording process is less effective. The purpose of this design is to create a computerized system to record the inventory of raw materials and finished goods at PT. High school quickly and precisely. The research technique uses qualitative methodology with tools to collect data through observation, interviews and literature review. The waterfall approach is used t

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Mamazhonov, Akramjon Turgunovich. "CONCEPTUAL ISSUES OF ACCOUNTING FOR FINISHED GOODS IN THE AUTOMOTIVE INDUSTRY." Theoretical & Applied Science 92, no. 12 (2020): 373–76. http://dx.doi.org/10.15863/tas.2020.12.92.73.

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12

Guth, Michael A. S. "Functional Form in Finished Goods Inventory Investment: Note." Journal of Money, Credit and Banking 19, no. 3 (1987): 396. http://dx.doi.org/10.2307/1992085.

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13

BULAT, Galina, and Antonina GUMENYUK. "FORMATION OF ACCOUNTING POLICY FOR INVENTORIES AT RESTAURANT ENTERPRISES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 30–33. http://dx.doi.org/10.31891/2307-5740-2021-292-2-5.

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According to the results of expert analyzes, the total number of restaurant enterprises has increased by 30–40 % over the last three years. This positive trend suggests that the number of restaurants will continue to grow in various segments. Most experts researching the industry argue that most restaurants can be classified into one of two categories: full-service and specialty. Regardless of the classification group to which the restaurant belongs, its economic activity can be divided into the following operating cycles: the implementation of logistics operations for the purchase of goods (r

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Дедова, О. В., Л. В. Ермакова та О. Н. Кузнецова. "Бухгалтерский учет выпуска и продажи готовой продукции на предприятиях общественного питания". Bulletin of Science and Practice 557, № 5(6) (2016): 333–38. https://doi.org/10.5281/zenodo.54998.

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В статье рассмотрены особенности документального оформления, аналитического и синтетического учета выпуска и реализации готовой продукции на предприятиях общественного питания. In article features of documentary registration, analytical and synthetic accounting of release and sale of finished goods at catering establishments are considered.  

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Joyner, Donald T., and Carl B. McGowan Jr. "Determining Manufacturing Costs Using T-Accounts and Simple Mathematics." Accounting and Finance Research 13, no. 2 (2024): 72. http://dx.doi.org/10.5430/afr.v13n2p72.

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Accounting is a system to provide information to decision-makers about a company. To facilitate decision-making, accounting reports should provide information that has predictive ability, Beaver, Kennelly, and Voss (1968). The Pathways Commission continues in the same vein and argues that accounting should provide information that facilitates good decisions. Managerial accounting tracks three types of costs: direct materials, direct labor, and factory overhead as these costs move through the manufacturing process from raw materials to work-in-process inventory to finished goods inventory and f

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Golubev, Andrej, and Galina Golubeva. "ACCOUNTING OF RESERVES IN MODELS OF FINANCIAL AND ECONOMIC EVALUATION OF INVESTMENT PROJECTS." Baltic Economic Journal 1, no. 29 (2020): 4–11. http://dx.doi.org/10.46845/2073-3364-2020-1-29-4-11.

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The article deals with account of material stock influence in a process of investment projects computer modelling in appraisal purpose. At the beginning of the article, the role of material stock in investment projects evaluation is stressed. The main part is focused on methods of including incoming stock and finished goods stock values to the investment projects financial models. Further development of the issue shows approaches of accounting methods (such as LIFO, FIFO, average and individual) applications while calculating value of material goods in stock. Authors give recommendation regard

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17

Kasich, A., and V. Shara. "THE CONCEPTUAL APPARATUS OF THE TERM "FINISHED GOODS" AS AN OBJECT OF ACCOUNTING." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 188 (2016): 33–36. http://dx.doi.org/10.17721/1728-2667.2016/188-11/6.

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18

BULKOT, Hanna, and Olha OSYKA. "Features of accounting and controlling the finished products movement documentary declaration at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 11 (November 21, 2019): 9–14. http://dx.doi.org/10.37634/efp.2019.11.2.

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Introduction. Production of finished products and their sale completes the operational cycle in the activity of the enterprise. The enterprise must produce those products that are in demand in the market. The main role in ensuring the competitiveness of the enterprise is played by the system of control over the sale of products and the correct documentation of accounting of the movement of finished products, since these factors affect the financial result, which is a summarizing indicator of the organization. However, a number of conceptual, methodological and organizational aspects of documen

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SCORȚESCU, Florin Ioan, and Gheorghe SCORȚESCU. "With Regard to the Price Differences Registrated in Finite Products and Agricultural Products." Anuarul Universitatii Petre Andrei din Iasi. Fascicula Drept, stiinte economice, stiinte politice 26 (2020): 187–99. http://dx.doi.org/10.18662/upalaw/57.

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According to the predetermined or standard price/cost method, stocks of finished products or agricultural products are recorded in the accounts at the predetermined (standard) price, also called the registration price, highlighting separately (distinctly) the price differences (plus or minus) from the actual cost of production of these goods. The standard price used for their accounting should be reviewed regularly and adjusted in the light of price developments. The distribution of price differences on finished products or agricultural products out of management shall be carried out with the

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20

Santoso, Nathalia, and Felisia Sutomo. "Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X)." Owner 8, no. 3 (2024): 2621–33. http://dx.doi.org/10.33395/owner.v8i3.2207.

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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal contro

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21

Lambert, S. Lane, and Sara Bee. "Assembly FG: An Education Case Study Using QuickBooks as the AIS for a Small Manufacturing Business." AIS Educator Journal 10, no. 1 (2015): 26–31. http://dx.doi.org/10.3194/1935-8156-10.1.26.

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ABSTRACT This education case is the first to use QuickBooks Premier Accountant to teach students foundation functionalities common to all Enterprise Resource Planning (ERP) systems that support discrete manufacturing. Students learn how to configure QuickBooks so that direct materials, direct labor and applied manufacturing overhead costs charged to work-in-process parts manufactured at lower levels of the BOM are rolled up into the costs of higher-level work-in-process parts and, ultimately, into the costs of the finished goods parts. Students set up raw materials, work-in-process and finishe

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22

Рабаданова, Ж. Б., and М. С. Омардибирова. "Legal regulation of the accounting of finished goods and sales costs in the Russian Federation." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1390–93. http://dx.doi.org/10.34925/eip.2021.128.3.282.

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Производство и сбыт продукции представляет стратегически важное значение для любой коммерческой организации. От правильности постановки учета на данном участке зависит прибыль, максимизация которой является целью деятельности предприятия. Поэтому данная деятельность подлежит жесткому законодательному регулированию. В данной статье рассмотрена структура нормативной системы, регулирующей учет в РФ, основные положения документов, входящих в систему. Также представлены международные аналоги российских стандартов и раскрыта необходимость в их применении. Manufacturing and marketing of products is o

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Mavlyanova Dilobar Makhkamovna. "Improving the Accounting of Current Assets in Accordance With International Financial Reporting Standards." International Journal of Business Diplomacy and Economy 3, no. 1 (2024): 64–72. http://dx.doi.org/10.51699/ijbde.v3i1.3326.

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This article interprets the key points of the international Financial reporting standard N 2 and discusses the issues of its practical application. In order to make it better understandable to the reader, examples are given on disclosing the essence of inventories, determining the cost of finished products, goods and work in progress, estimating inventories, net selling price and inventory impairment. Their impact on the company's financial statements is also reflected in the form of an excerpt from the statement of financial position and the income statement.

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Yuvela Handriani and Soetam Rizky Wicaksono. "Dokumen Software Requirement Specification Sistem Informasi Akuntansi Biaya (Studi Kasus PT. ABC)." Saturnus : Jurnal Teknologi dan Sistem Informasi 2, no. 4 (2024): 170–87. http://dx.doi.org/10.61132/saturnus.v2i4.342.

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This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the ab

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Owen, Delta, Ahmad Soleh, and Kimas Kurniawan. "An Analysis Of Inventory Accounting At Shoe And Sandal Store (Kedai Ganteng) In Penurunan Of Bengkulu City." Journal of Multidisciplinary Research 1, no. 2 (2025): 113–20. https://doi.org/10.70963/jmr.v1i2.146.

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In a trading company, one of the most important accounting systems is the inventory accounting system. Because it aims to manage financial data and information about inventory from various users, both internal and external to the company. Inventory is goods available for sale in ordinary business activities. In the production process for the sale. In the form of materials or equipment to be used in the production process or provision of services. The purpose of this study is to determine inventory accounting in shoe and sandal Store (Kedai Ganteng) of Bengkulu City. The technique used in this

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Muhammad, Findy Rachmandika, Ani Siska MY, and Balqista Adealyra. "EMPOWERING COST OF GOODS SOLD TO MSMEs OWNERS IN CIOMAS, BOGOR." ICCD 6, no. 1 (2024): 689–94. http://dx.doi.org/10.33068/iccd.v6i1.802.

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Various types of MSMEs business have problems, for example (1) has not enough knowledge about determining the cost of goods sold, (2) determining the cost of finished goods, and (3) preparing profit reports. Based on this situation, as a lecturer from faculty economic and business, accounting program, Sahid university we are interested to provide community service to MSME in Ciomas, Bogor, West Java. MSMe in Ciomas, West Java have not calculated the Cost of Goods Sold (COGS) in right ways to determining the goods prices. As we know, the business owners only determined the costs only using esti

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Coman, Dan Marius, Mihaela Horga, and Denisa-Mihaela Coman. "The Information Integration in the SMEs." Valahian Journal of Economic Studies 7, no. 2 (2016): 69–78. http://dx.doi.org/10.1515/vjes-2016-0009.

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Abstract The evolution of technology in the field of business has led to the emergence of software programs to facilitate marketing operations, analysis and reporting various activities. Thus, there are programs for the warehouse management of raw materials and finished goods, accounting programs which facilitate the recording of accounting operations, programs for booking income and expenses. His work, “Integrated Computer Systems ERP in SMEs” means a coordinated study for completion of undergraduate studies master's degree where we tried along with the graduate to identify ERP solutions avai

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Gubenko, A., and Aleksandr Starikov. "Analysis of method and means for raw materials and finished goods accounting in oil extracting plant." Актуальные направления научных исследований XXI века: теория и практика 3, no. 5 (2015): 62–68. http://dx.doi.org/10.12737/16207.

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Asit, Sitti Khadhra Qurratu, Cherensya M. Nahumury, Jean Feninlambir, Wa ode Nur Hasiyati, and Fisca Sabrina Tomia. "ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN MENGGUNAKAN DFD DAN FLOWCHART PADA BENGKEL LATANSA WALDING." Jurnal Tagalaya Pengabdian Kepada Masyarakat 1, no. 2 (2024): 193–200. https://doi.org/10.71315/jtpkm.v1i2.30.

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The accounting information system in the Revenue cycle is one part of the entire accounting information system cycle designed and implemented by the company. An effective accounting information system is very important for the long-term success of a company. CV LATANSA is a company operating in the service sector. Judging from its business activities, CV LATANSA is a complex business entity so it requires a good accounting information system to support its activities. In the business at CV LATANSA, the customer will order goods, then the customer Pays the deposit, after the product is finished

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30

Lambert, Miles. "'Sent from Town': Commissioning Clothing in Britain During the Long Eighteenth Century." Costume 43, no. 1 (2009): 66–84. http://dx.doi.org/10.1179/174963009x419737.

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The long period from the Restoration to the accession of Queen Victoria saw a rise in 'popular consumerism' affecting many aspects of British society and commerce, nowhere more so than in the market for textiles and clothing. Consumers were offered an increasing range of finished goods, rather than merely materials, but many of these were available only in larger towns. To access goods, customers often relied on the long-established process of commissioning at a distance through the offices of family members, friends or business contacts, acting as agents. This formed a significant channel for

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Trisanto, Dedy, Euis Rahmawati, Nofita Rismawati, and Muhamad Femy Mulya. "Penerapan Enterprise Resource Planning (ERP) Pada Sistem Supply Chain Management Di Pt Poliprima Cipta Unggul Menggunakan ODOO 16.0." Journal of Information System, Informatics and Computing 8, no. 2 (2024): 389. https://doi.org/10.52362/jisicom.v8i2.1674.

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PT Poliprima Cipta Unggul merupakan perusahaan yang bergerak di bidang pembuatan helm dan plastic injection. Dalam mengelola pencatatan pergerakan barang dilakukan secara manual menggunakan lembar kerja. Sistem pengelolaan barang berdiri sendiri tanpa integrasi antar divisi sehingga membutuhkan waktu yang lebih lama untuk memperoleh data stok karena informasi yang berasal dari divisi lain tidak dapat diakses langsung. Penelitian ini bertujuan untuk melakukan konfigurasi modul software ERP berkaitan dengan proses bisnis dalam Supply Chain Management, menyediakan form input pemesanan, pembelian

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Sugiarto, Lawberto, Sri Handayani, Dheny Biantara, and Iwan Lesmana. "ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 8, no. 1 (2024): 57–87. http://dx.doi.org/10.36766/ijag.v8i1.428.

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This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this resea

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Sugiarto, Lawberto, Sri Handayani, Dheny Bintara, and Iwan Lesmana. "ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION." Indonesian Journal of Accounting and Governance 8, no. 1 (2024): 75–105. https://doi.org/10.36766/sr7r9583.

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This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this resea

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Dewi Mashita Indah Pratiwi and Subakir. "PERLAKUAN AKUNTANSI TERHADAP PRODUK RUSAK DAN PENGARUHNYA TERHADAP HARGA POKOK PRODUKSI PADA PT JATIM TAMAN STEEL, MFG SIDOARJO." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (2020): 143–48. http://dx.doi.org/10.36456/jsbr.v1i1.2974.

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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. Th

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Maria Christina R, Wiratna Wiratna, Tjandra Wasesa, Heri Toni, Sutini Sutini, and Diana Zuhro. "Sistem Pencatatan Akuntansi Berbasis System Application And Product In Data Processing (SAP) Pada Persediaan Barang Jadi WRG PT. Bhirawa Steel Surabaya." Cakrawala: Jurnal Pengabdian Masyarakat Global 2, no. 4 (2023): 198–215. http://dx.doi.org/10.30640/cakrawala.v2i4.1737.

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With current technological developments, accounting systems are becoming increasingly complex. Companies must be able to update their work methods to improve the quality of financial reports. The company always uses an accounting system that is managed and integrated with its business. With a well-organized accounting system, it also offers good benefits for business management. Every business has several accounting systems that are interconnected and work together to achieve certain goals. In trading and manufacturing companies, inventory is one of the company's assets that can be used in the

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Juwitasary, Hanny, Marlene Martani, and Arya Nata Gani Putra. "Analisis Sistem Informasi Akuntansi Pembelian dan Persediaan pada PT. XYZ." ComTech: Computer, Mathematics and Engineering Applications 6, no. 1 (2015): 96. http://dx.doi.org/10.21512/comtech.v6i1.2294.

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Company faces a business competition that requires the company to survive or be superior to its competitors. PT. XYZ is a trading company engaged in distribution of raw materials and goods of Japanese foodand it needs the support of Accounting Information Systems (AIS) to be applied in all business processes. One of the most important business processes is purchasing and supplying of raw materials. Raw material is a resourceor materials that have a good economic value to be sold directly or processed into finished goods that will be marketed. Therefore, it is important for companies to know ho

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Abdul Qodir Umrin, Achmad Ma'arif Ubaidillah Syakur, Achmad Davit Hardianto, and Ribangun Bamban Jakaria. "Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing." Jurnal Penelitian Rumpun Ilmu Teknik 3, no. 1 (2023): 210–17. http://dx.doi.org/10.55606/juprit.v3i1.3253.

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Establishing production costs involves combining, grouping, and allocating costs related to acquiring raw materials, labor expenses, and overhead expenses when a company converts raw materials into finished products for sale. However, in the domain of cost accounting, there are certain limitations that remain when determining the base price for manufactured products. For example, PT Currently, they have switched from Traditional Costing Methods to Activity Based Costing (ABC) Approach. This notification approach uncovers the activities involved in the production process of these goods to obtai

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Солдатова, Л. И. "Accounting for settlements with suppliers, customers, customers and principals." Международные научные исследования, no. 3-4(44-45) (January 6, 2021): 50–57. http://dx.doi.org/10.34925/jisr.2021.45.4.008.

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В настоящее время, в условиях рыночной экономики, расчеты с поставщиками, поку пателями, заказчиками и принципалами являются одним из важнейших звеньев бухгалтерского учета и финансово-хозяйственной деятельности организаций в целом. Все коммерческие организации вынуж дены в ходе своей деятельности взаимодействовать с поставщиками, покупателями, заказчиками которым может понадобиться готовая продукция, товары или услуги конкретного предприятия. Все это обусловливает актуальность избранной темы, поскольку расчеты с поставщиками, покупателя ми, заказчиками являются основой ведения бизнеса и неотъ

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Rakhmawati, Ita. "Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus." AKTSAR: Jurnal Akuntansi Syariah 2, no. 1 (2019): 121. http://dx.doi.org/10.21043/aktsar.v2i1.5450.

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<p><em>Merchandise inventory is one account that has significant values </em><em></em><em>and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. </em><em>This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, a

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Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.

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Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculate

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Chuang, Chia-Hung, and Yabing Zhao. "Demand stimulation in finished-goods inventory management: Empirical evidence from General Motors dealerships." International Journal of Production Economics 208 (February 2019): 208–20. http://dx.doi.org/10.1016/j.ijpe.2018.11.013.

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Wardiningsih, Reny, Resty Yusnirmala Dewi, Khaerul Umam, Nila Rahayu, and Nadia Nuril Ferdaus. "PENERAPAN EXCEL AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM TRIJAYA FURNITURE." Jurnal Abdimas Musi Charitas 8, no. 2 (2024): 122–33. https://doi.org/10.32524/jamc.v8i2.1276.

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Micro, Small and Medium Enterprises (MSMEs) have an important role in economic development in Indonesia. Trijaya Furniture, a manufacturing MSME producing finished goods since 2008, faces challenges in preparing well-structured financial statements. This issue impacts trust and accessibility for external parties, such as financial institutions and investors. This community service activity aims to implement Excel Accounting as a tool for preparing financial statements to enhance financial management quality. The implementation method consists of three stages: Observation, to understand needs a

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Yang, Liu, Haitao Li, and James F. Campbell. "Improving Order Fulfillment Performance through Integrated Inventory Management in a Multi‐Item Finished Goods System." Journal of Business Logistics 41, no. 1 (2020): 54–66. http://dx.doi.org/10.1111/jbl.12227.

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Siska, Ade, Fera Nur Fazhar, Muhamad Rifki Sugara, Gunardi Gunardi, and Sandy Kurniawan. "Metode Akuntansi Persediaan pada UMKM Sotong Silvi." Labs: Jurnal Bisnis dan Manajemen 29, no. 2 (2024): 45–51. http://dx.doi.org/10.57134/labs.v29i2.77.

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Inventory Accounting Methods are a critical factor in managing MSMEs, especially for Sotong Silvi, a manufacturing company that produces and markets fried sotong and fried ice cream. This article discusses the implementation of the FIFO (First-In-First-Out) method in managing inventory at the SOTONG SILVI MSME. Inventories at MSMEs are divided into raw materials and finished goods, with spices and colors playing an important role in the fried cuttlefish production process. Inventory objectives involve reducing the risk of material price increases, anticipating changes in demand, and reducing t

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Ageeva, O. A. "INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING." Vestnik Universiteta, no. 3 (May 29, 2020): 123–26. http://dx.doi.org/10.26425/1816-4277-2020-3-123-126.

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The article is devoted to the study of three conceptual categories of accounting: stocks, costs and expenses, in their interrelation defined by the sequence in which they are presented in financial reporting in accordance with three stages of the capital cycle: procurement – production - sales. The problem caused by mixing up the information about the categories under study while presenting them in the financial reporting has been formulated. In particular, the complex item «inventory» includes both raw materials, materials, goods related to the procurement stage, and work-in-progress with fin

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Wahyuning, Sri Wahyuning, and Nofi Khayati. "SISTEM INFORMASI AKUNTANSI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI PENENTU HARGA JUAL BERBASIS WEB." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 13, no. 1 (2020): 1–9. http://dx.doi.org/10.51903/kompak.v13i1.145.

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Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This st

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Степаненко, О.І., та А.О. Бишовець. "Дебіторська заборгованість за продукцію (товари, роботи, послуги) в обліково-економічній системі підприємства". Науковий погляд: економіка та управління, № 3(83) (7 червня 2023): 179–87. https://doi.org/10.32782/2521-666x/2023-83-25.

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Calculations are a tool for regulating economic relations, especially in the part of accounts receivable. They are a component of the process of extended reproduction, formation and distribution of the social product. The article examines scientific approaches to the interpretation of the economic category "receivables". It has been established that scientists in the field of economics and enterprise management interpret receivables as: a monetary expression of the result of an economic transaction of a credit nature; a financial instrument arising as a result of economic relations. Accounting

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Irawati, Wiwit, Luh Nadi, and Harry Barli. "Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 1 (2021): 78. http://dx.doi.org/10.32493/jiaup.v9i1.8169.

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ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS pr

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Aizenshtat, D. A., D. E. Dokuchaev, and S. V. Smirnov. "Control of Production Process Material Flows." Intellekt. Sist. Proizv. 22, no. 4 (2024): 32–36. https://doi.org/10.22213/2410-9304-2024-4-32-37.

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The article considers mathematical models and algorithms for material flowcontrolin production. Production of bakery goods and downhole equipment are taken as areas of application. Limitations, associated with the specifics of production entities in each area are described, in particular, effective utilization of enterprise warehouse reserves to ensure production process alterations to adapt the plan to market variability in terms of the supply cost and price levels of the manufactured products. It is proposed to automate the enterpriseactivities related to delivery orderplacement for interact

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Grekova, Vita Anatolievna. "IMPROVING THE ACCOUNTING OF ADMINISTRATIVE EXPENSES OF COMPANIES ENGAGED IN MULTIPLE ACTIVITIES." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 223–29. http://dx.doi.org/10.37279/2312-5330-2020-3-223-229.

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Production costs and costs of selling products (works, services) are the main objects of on-farm control. Any change in them when a company conducts several activities leads to an incorrect determination of profit for each of the activities. Thus, the risk of material misstatement of production costs and sales costs increases, and hence the adoption on their basis of incorrect decisions on the future economic activities of the company. Organizationally and methodically correctly organized accounting of general business costs makes it possible to provide reliable information on the formation of

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