Ivan, Febrian and Nurdayadi, Nurdayadi (2016) Manufacturing Cost, Pricing Policy and Budgeting Analysis: A Case Study of PT XYZ, a Mineral Water CUP Manufacturer. Bachelor thesis, Swiss German University.

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Abstract

In this competitive environment, accounting information is more essential than ever before, not only is it vital towards public company but it’s also equally important for privately held companies. Not only is an accurate accounting information is vital, but companies also need proper pricing policies and budgeting to have more control over their costs and get an edge over the competitors. However, manufacturing companies in particular are found to have improper cost allocation method which can result in distorted cost of goods sold. This study investigate the current accounting treatment for manufacturing cost, in particular the current cost allocation method of the privately held manufacturing company to evaluate the appropriateness according to the theory and also assess whether the pricing decision making is appropriate in the current setting and also to observe the budgeting system. The data will be gathered directly from interview with the company, direct observation and also primary accounting data. The research will be done by using descriptive analysis. The result is even though the policy of the pricing is accurate with its market industry and cost of goods sold, the process costing method is improperly implemented and no budgeting activities can be found.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Process Costing; Budgeting; Pricing Policy; Manufacturing Cost; Case Study
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Atroridho Rizky
Date Deposited:	17 Jul 2020 11:55
Last Modified:	17 Jul 2020 11:55
URI:	http://repository.sgu.ac.id/id/eprint/1263

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