THE IMPLEMENTATION OF VARIABLE COSTING FOR VILLAGE OWNED ENTERPRISE (BUM-DESA) MANAMBURI IN SOUTH MINAHASA SULAWESI UTARA

  • Adventinus K Lambut
Keywords: Village Owned Enterprise, Cost of Production, Variable Costing

Abstract

Village Owned Enterprise (Badan Usaha Milik Desa-BUM-Desa) is a business entity that partially or fully owned by the village. The enterprise supposed to be a generator to move the Indonesia’s economy from the bottom. Manamburi is one of the village owned enterprises in North Sulawesi Province that has costing issue in calculate their cost of production. Manamburi produces peanut products that separate to two finish good such as, furnished-peanut, and egg-peanut. This research is a qualitative research that uses observation and comparison of the variable costing implementation. The enterprise has lack of information about the cost of production which there is no proper record in transaction and no cost classification. This research aims Manamburi Village Owned Enterprise to determine the cost of production using variable costing method. Variable costing method is used due to the consideration of lack of accounting skill in the enterprise. This research find that the human resources work at the enterprise need a systematic and continuous training and assistance with result that they able to implement the variable costing method and realize that the cost recognition in single entry is bias. As a additional, this research provide a simple income statement using contribution income format and conduct the Cost, Volume, and Profit (CVP) analysis.

Published
2019-02-28
How to Cite
Lambut, A. (2019). THE IMPLEMENTATION OF VARIABLE COSTING FOR VILLAGE OWNED ENTERPRISE (BUM-DESA) MANAMBURI IN SOUTH MINAHASA SULAWESI UTARA. Jurnal Lasallian, 16(1), 14-22. Retrieved from https://ejournal.unikadelasalle.ac.id/lasallian/article/view/67
Section
Articles