Arabiyatuna

Tag: mowen

  • Harga Pokok Produk atau Jasa

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    Hansen dan Mowen (2003:44) memberikan definisi harga pokok produksi adalah: “The cost of goods manufactured represent the total cost assigned to good completed during the current period”. Menurut Hilton (1999:43) mengemukakan sebagai berikut: “Product cost is a cost assigned to goods that were either purchased or manufactured for sale”. Jadi, harga pokok produksi atau jasa…