METODE PENCATATAN DAN PENILAIAN PERSEDIAAN SPARE PART PADA PT. UNITED TECHNINDO SELARAS SIDOARJO

SUPREHATIN, SUPREHATIN (2019) METODE PENCATATAN DAN PENILAIAN PERSEDIAAN SPARE PART PADA PT. UNITED TECHNINDO SELARAS SIDOARJO. Diploma thesis, STIE MAHARDHIKA SURABAYA.

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Abstract

This study aims to calculate the comparison of cost of goods sold after using the FIFO and LIFOmethods. In general, there are 3 methods in determining the cost of a company's inventory,namely by using the FIFO, LIFO, and Average methods. There are 2 (two) inventory accountingsystems known so far, namely the physical and perpetual systems. This study uses a qualitativeapproach in which this research focuses intensively on a particular object to study it. The datasources of this research are primary data and secondary data. Primary data were obtainedthrough observation and interviews with various interested parties. Secondary data wereobtained from documents and company management reports. From the results of this study thecomparison between the FIFO and LIFO methods is very different. The results of using theFIFO method are always more effective and efficient than the manual methods applied by thecompany so far, so that the company's inventory processes can run effectively and efficiently.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Metode FIFO, LIFO, AVERAGE.
Subjects: Akuntansi
Divisions: S1 Akuntansi
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 16 Sep 2020 05:57
Last Modified: 10 Jan 2023 08:36
URI: http://repository.stiemahardhika.ac.id/id/eprint/1582

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