Analysis Accounting Treatment Of The Main Product And By-Products And Its Implications For Profit: Case Study Of Mandar Coconut Oil Processing Business In Majene Regency

摘要

This research aim to find: 1) the accounting treatment of the main products and by-products (Case Study of Mandar Coconut Oil Processing Business In Majene Regency), 2) the implications of main product Revenue and by-products to profit. The data used are primary data and secondary data. The data collection technique is interviews, observation and documentation. The analytical method used are qualitative descriptive analysis. The results showed that the company does not yet have adequate financial records of the main products and by-products resulting from Mandar coconut oil processing. For joint cost recognition of the main product the company can choose from the four existing methods, one of which is the market value method most widely used by the company while for the byproducts can also choose from the four existing methods such as treating the revenue of by-products as other income. The implications of main product revenues and by-products with the presence of by-products can increase the company's profitability if managed properly.