Perhitungan Harga Pokok Produksi Pcb Untuk Pelanggan Khusus Dan Pelanggan Biasa Di Pt Xyz Batam

Abstract

This research was conducted at PT XYZ Batam. The research objective was to determine how the application of the calculation of the production costs for special customers and regular customers. The analytical method used is descriptive analysis method. The data used in this study is the order. Application of the calculations for palanggan special and regular customers at PT XYZ Batam not fully in accordance with the theory because XYZ Batam still using a special relationship in determining the cost of production pcb (Printed Circuit Board) for special customers and regular customers. Calculation of the cost of production for specific customers are given discounts by the company while the cost of production for regular customers are not given rebates.