Analysis Of Accounting Treatment of Defective and Damaged Products And Its Influence on Production Prices at PT Kayu Selasihan Indah
Keywords:
Defective, damaged products, Production costsAbstract
The production process is the company's main activity which not only focuses on producing high quality products, but also tries to minimize the possibility of defective and damaged products. Therefore, this research focuses on handling problems in the accounting treatment of defective and damaged products and their impact on the cost of production. The aim of this research is to find out how the accounting is treated for costs arising from defective and damaged products and their effect on the cost of production. The data used in this research includes primary and secondary data, with data collection techniques using interview, observation and documentation methods. The variables identified are (1) Defective products (2) Damaged products (3) Production costs. Data analysis was carried out using qualitative descriptive techniques which explain at length in sentence form the relationship between research data in the form of figures regarding the accounting treatment of defective and damaged products and their influence on the cost of production. From the results of the discussion, it can be seen that the accounting treatment for defective and damaged costs is carried out by reselling the defective and damaged products, thereby reducing the cost of losses for defective and damaged products at PT Kayu Selasihan Indah. Apart from that, based on the calculation of the accounting treatment for defective products in the cost of production, the price of production losses for defective products is IDR 54,272,000 and sold for IDR 37,736,000, so the loss in cost of defective products is IDR. 16,536,000. Meanwhile, damage to damaged products amounted to IDR 1,780,000
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