Analisis Perlakuan Produk Rusak dan Produk Cacat Dalam Penentuan Harga Jual Produk

  • Nurhazana - - Politeknik Negeri Bengkalis

Abstract

The purpose of this study was to identify the problems faced by BUMDes in determining the accounting treatment of damaged and defective products on the selling price of products in one of the business units in the Village-Owned Enterprises. As a forum to improve the economy of rural communities, the presence of BUMDes aims to improve the economy and welfare of rural communities to be independent in increasing income. This is expected to be able to actively play a role in the development process in the village evenly. In the production process, damaged or defective goods can be reproduced in several ways, one of which is selling them at a price below the normal price, or the product is repaired and repeated in the production process. With the proper allocation of damaged or defective products, it will affect the determination of the selling price of the products produced by a business unit. Keywords: BUMDes, defective product, damaged product, product selling price
Published
2023-01-09
Section
Articles