Costing method in the coffee manufacturing industry: a case study at PT. Tapanuli Investasi Argo
As a company in a very competitive industry, PT. Tapanuli Investigasi Agro must be able to offer a desirable yet profitable price. The price that they can offer, relates greatly to the cost of the product itself. Therefore, in order to minimize the costs and have better cost control, an appropriate costing system is needed.rnrnThis thesis will discuss the existing costing system and its application in the company. The system will be analyzed and any disadvantages that are discovered will be reported. Cost variances will be used as a tool to evaluate their cost performance.rnrnFrom the results of the cost variances, it is discovered that there are opportunities for improvement. However, their current system cannot be used as an effective tool to control the costs. This is caused by the company's decision to treat costs only as a whole, despite the fact that it can be allocated according to different production processes.rnrnBy using a departmental cost of production report, it can show the flow of physical units and the flow of costs from each department. This valuable information can be used to identify areas that may require improvements, and therefore help decrease any unfavorable variances in the future.
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