ANALISIS METODE PENILAIAN HARGA POKOK PERSEDIAAN BARANG DAGANG PADA CV SETIA JAYA PALEMBANG

Analysis Appraisement Cost of Goods Sales Inventory Method In CV Setia Jaya Palembang Cleavrick Hasnami Alleonardo, 2015. Accounting, State Polytechnic of Sriwijaya ( xiv + 54 Pages ) Email : Cleavricka@gmail.com/085764800064 The purpose of this final report was to determine the method of recording final inventory so that the value of existing inventory can be determined at anytime and to know the merchandise of inventory valuation methods on CV Setia Jaya Palembang. Basen on company data obtained, the authors found a problem that is not a method of appraisement cost of goods sales inventory on CV Setia Jaya Palembang. The company records inventory with perpetual method, but the method using by company doesn’t exist.the appraisement of inventory calculated with multiplyingbetween final purchases price with the rest of products dan determination of cost of goods sales with by the final purchases price with sold stock. With the determination of cost goods sales too large, the presentation of profit and loss in CV Setia Jaya Palembang to serving a small profit in the financial statements in the company. From result of the discussion, the author conclude that not existing of recording and appraisement method inventory using by company so the final inventory of company not reflect true value. The company recorded cost of goods sales inventory final for the fifth products inventory is too small in the gross profit statement. A good method used to recording and appraisement final inventory is by using First In First Out (FIFO), Last In First Out (LIFO), Average and the end purchases price methods. But the Average methods is better method to use for company because more close with the company’s result than FIFO, LIFO and The end of purchases price methods