PERHITUNGAN BIAYA PRODUK BERSAMA PADA KILANG PADI MULYAJAYA ACEH BESAR

Abstract

The Mulya Jaya Padi refinery produces rice as the main product and bran as a by-product. The Mulya Jaya Padi refinery has not calculated the cost of joint production and has not allocated joint costs to each product. So it is necessary to calculate the cost of production of joint products at the Mulya Jaya Aceh Besar Paddy Refinery in order to find out how much the cost of joint production costs in and how much the cost is allocated to each product. The cost of producing joint products using the physical unit method at the Mulya Jaya Paddy Refinery, Aceh Besar. And a joint product calculation has been carried out and allocated joint costs to each product.