ALOKASI BIAYA BERSAMA UNTUK PRODUK GABUNGAN PADA CV. LESTARI AMBON

Sari

Allocation of costs together with the charging of fees along to the object of indirect costs or joint costs
to the cost biaya. Object imposition to this range of products required for the calculation of the cost of
inventories, profit determination and financial reporting. This study aims to allocate shared costs for
the combined product CV. Lestari which has resulted in a wide range of bakery products with flavors
varying. This shared cost allocation in turn can help companies in menentukkan the cost per unit for
each bread. Joint cost allocation method used is the market price method, the method of the average
cost per unit, and the weighted average method. Based on the results of the discussion obtained
product cost per unit for each type of bread whose value is not much different, it all turned out to be
the method used to produce the production cost per unit is higher than its market price of Rp. 800,-
except for bakery products rich with the weighted average method which resulted in cost per unit of
Rp. 654,-.
Keyword: Cost Together.