Course Description
This course discusses knowledge, insight and competence in the field of cost accounting regarding the basic concepts of cost accounting, methods of collecting product cost prices through order cost cost methods, process cost cost methods with various characteristics, and ends with the topic of joint product cost price determination. (joint costs).
Program Objectives (PO)
- Mahasiswa mampu menganalisis konsep dasar akuntansi biaya, mampu mengumpulkan dan menentukan biaya produksi berdasarkan metode harga pokok pesanan, metode harga proses dan biaya bersama (joint cost)