Determination The Cost of Goods Manufatured

The accuracy of decision making is highly dependent on the availability of accurate information so that be produced decisions are met with appropriate. On the important information in manufactured company is on the cost of goods manufactured. It is a collection of the production cost which consist from direct labor and factory overhead costs plus product inventory in the initial process and minus product inventory in the end to processed to completion, well before nor during the current accounting period.  Bustami and Nurlela (2013:49) stated "The cost of goods manufactured is a collection of the production cost of direct materials, direct labor and factory overhead costs plus the supply of products in the initial process and product inventories deducted in the final process". Dewi and Septian (2013:13) stated "The cost of goods manufactured is the cost of goods purchased for processing to finish, both before and during the current accounting period". Method determination the cost of goods manufactured is full conting method and variable costing method. Mulyadi (2005:17) stated "Full costing is the pricing method of production which takes into account all elements of production cost into the price of production, which consist of raw materials, costs, direct labor and factory overhead costs, both variable  fixed behaved". Mulyadi (2005:17) stated "Variable costing is a method of determining the cost of goods manufactured which takes into account only the variable production cost the behaves in production cost that behaves in production cost which consist of the cost of raw materilas, direct labor costs and factory overhead costs variable". Calculation cost of goods manufactured is very important in a company because it will affect the selling price. Cost of goods manufatured of high determined the sale price so high that consumers will be looking for alternative companies that can provide cheaper price with the same quality, while the low cost of goods manufactured determined the sale price low so it can not cover all the cost and effects of company losses.

Bibliography:

Bustami, Bastian and Nurlela, 2013.Akuntansi Biaya.Edisi 4.Jakarta: Mitra Wacana Media.

Dewi, Sofia Prima and Septian Bayu, 2013.Akuntansi Biaya.Jakarta: In Media.

Mulyadi.2005.Akuntanis Biaya.Edisi 5.Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.

Explanation:

1. The accuracy of decision making is highly dependent on the availability of accurate information so that be produced decisions are met with appropriate.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : The accuracy of decision making ·         Verb : is (linking verb) ·         Complement : highly dependent on the availability of accurate information so that be produced decisions are met with appropriate ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : is Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : is highly dependent on the availability of accurate information so that be produced decisions are met with appropriate. Tenses : Simple Past Tense (S+V-2)
	SAP 3
Subject Verb Agreement	·         Singular Subject : The accuracy of decision making ·         Singular Verb : be produced
	SAP 4
Pronouns	·         Demonstrative Pronoun : that

 

2.  On the important information in manufactured company is on the cost of goods manufactured.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : information in manufactured company ·         Verb : is (linking verb) ·         Complement : the cost of goods manufactured ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : is Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : is the cost of goods manufactured Tenses : Simple Present Tense (S+V-1)
	SAP 3
Subject Verb Agreement	·         Singular Subject : information in manufactur company ·         Singular Verb : is
	SAP 4
Pronouns	-

 

3. It is a collection of the production cost which consist from direct labor and factory overhead costs plus product inventory in the initial process and minus product inventory in the end to processed to completion, well before nor during the current accounting period.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : It (subject pronoun) ·         Verb : consist ·         Complement : from direct material, direct labor and factory overhead costs plus product inventory in the initial process and minus product inventory in the end to processed to completion ·         Modifier : during the current accounting period.
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : consist Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : consist from direct material, direct labor and factory overhead costs plus product inventory in the initial process and minus product inventory in the end to processed to completion during the current accounting period. ·         Tenses : Simple Present Tense (S + V-1)
	SAP 3
Subject Verb Agreement	·         Singular Subject : It ·         Singular Verb : consist
	SAP 4
Pronouns	·         Demonstrative Pronoun : It (the cost of goods manufactured)

 

4.  Bustami and Nurlela (2013:49) stated "The cost of goods manufactured is a collection of the production cost of direct materials, direct labor and factory overhead costs plus the supply of products in the initial process and product inventories deducted in the final process".

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : Bustami and Nurlela ·         Verb : stated ·         Complement : “The cost of goods manufactured is a collection of the production cost of direct materials, direct labor and factory overhead costs plus the supply of products in the initial process and product inventories deducted in the final process” ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : stated Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : stated “The cost of goods manufactured is a collection of the production cost of direct materials, direct labor and factory overhead costs plus the supply of products in the initial process and product inventories deducted in the final process” ·         Tenses : Simple Past Tense (S+V-2)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Bustami and Nurlela ·         Singular Verb : stated
	SAP 4
Pronouns	-

 

5.  Dewi and Septian (2013:13) stated "The cost of goods manufactured is the cost of goods purchased for processing to finish, both before and during the current accounting period".

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : Dewi and Septian ·         Verb : stated ·         Complement : “The cost of goods manufactured is the cost of goods purchased for processing to finish, both before and during the current accounting period” ·         Modifier : the current accounting period.
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : stated Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : stated “The cost of goods manufactured is the cost of goods purchased for processing to finish, both before and during the current accounting period”. ·         Tenses : Simple Pat Tense (S+V-2)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Dewi and Septian ·         Singular Verb : stated
	SAP 4
Pronouns	-

 

6.  Method determination the cost of goods manufactured is full conting method and variable costing method.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : determination the cost of goods manufactured ·         Verb : is (linking verb) ·         Complement : full costing method and variable costing method ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : is Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : is full costing and variable costing ·         Tenses : Simple Present Tense (S + V-1)
	SAP 3
Subject Verb Agreement	·         Singular Subject : determination the cost of goods manufactured ·         Singular Verb : method
	SAP 4
Pronouns	-

 

7.  Mulyadi (2005:17) stated "Full costing is the pricing method of production which takes into account all elements of production cost into the price of production, which consist of raw materials, costs, direct labor and factory overhead costs, both variable  fixed behaved".

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : Mulyadi ·         Verb : stated ·         Complement : “Full costing is the pricing method of production which takes into account all elements of production costs into the price of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed behaved” ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : stated Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : stated “Full costing is the pricing method of production which takes into account all elements of production costs into the price of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed behaved”. ·         Tenses : Simple Past Tense (S + V-2)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Mulyadi ·         Singular Verb : stated
	SAP 4
Pronouns	-

 

8.  Mulyadi (2005:17) stated "Variable costing is a method of determining the cost of goods manufactured which takes into account only the variable production cost the behaves in production cost that behaves in production cost which consist of the cost of raw materilas, direct labor costs and factory overhead costs variable".

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : Mulyadi ·         Verb : stated ·         Complement : “Variable costing is a method of determining the cost of goods manufactured which takes into account only the variable production costs that behaves in production costs, which consist of the cost of raw materials, direct labor costs and factory overhead costs variable” ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : stated ·         Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : stated “Variable costing is a method of determining the cost of goods manufactured which takes into account only the variable production costs that behaves in production costs, which consist of the cost of raw materials, direct labor costs and factory overhead costs variable” ·         Tenses : Simple Pas Tense (S + V-2)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Mulyadi ·         Singular Verb : stated
	SAP 4
Pronouns	-

 

9.  Calculation cost of goods manufactured is very important in a company because it will affect the selling price.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : calculation cost of goods manufactured ·         Verb : is ·         Complement : very important in a company because it will affect the selling price ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases Traditional Grammar (main verb) : is Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : is very important in a company because it will affect the selling price ·         Tenses : Simple Present Tense (S+V-1)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Calculation cost of goods manufactured ·         Singular Verb : affect
	SAP 4
Pronouns	·         Demonstrative Pronoun : It

 

10.  Cost of goods manufatured of high determined the sale price so high that consumers will be looking for alternative companies that can provide cheaper price with the same quality, while the low cost of goods manufactured determined the sale price low so it can not cover all the cost and effects of company losses.

	SAP 1
Subject, Verb, Complement, And Modifier	·         Subject : Cost of goods manufactured ·         Verb : sale ·         Complement : price so high that consumers will be looking for alternative companies that can provide cheaper price with the same quality, , while the low cost of goods manufactured determined the sale price low so it can not cover all the costs and effects of company losses ·         Modifier : -
	SAP 2
Verb Phrases & Tenses	·         Verb Phrases : Traditional Grammar (main verb) : sale Generative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) : sale price so high that consumers will be looking for alternative companies that can provide cheaper price with the same quality, , while the low cost of goods manufactured determined the sale price low so it can not cover all the costs and effects of company losses. ·         Tenses : Simple Present Tense (S+V-1)
	SAP 3
Subject Verb Agreement	·         Singular Subject : Cost of goods manufactured ·         Singular Verb : sale
	SAP 4
Pronouns	·         Demonstrative Pronoun : that