PENERAPAN AKUNTANSI BIAYA MAIN PRODUCT DAN BY PRODUCT PADA PT. BAKRIE PASAMAN PLANTATIONS (BPP) KABUPATEN PASAMAN BARAT

Abstract

PT. BPP West Pasaman Regency has not mae clear records regarding the allocation of cost for main products and by products, while this record is very much needed by PT. BPP because it will affect the development of PT. BPP it self. On the other hand PT. BPP also has not made records regarding the separation of main products and by products according to the provision of cost accounting so that the result of the financial reports at PT. BPP are less detailed because they only show gains from joint products. The formulation of the problem is how to allocate joint costs to each of the main products and by products, and how to record the separation of main products and by products according to cost accounting provision. The purpose of this study is to determine the allocation of joint costs to each the main products and by products, as well as to find out about the separation of recording of main products and by products according to accounting provisions, cost.