PERLAKUAN AKUNTANSI YANG TEPAT TERHADAP PRODUK CACAT PADA PERUSAHAAN BERDASARKAN PESANAN

Abstract

Companies that based on order quality of the results of the product is very influential on the level of customer satisfaction and impact on profits and the lifetime of the company. The problems that occur, it turns out that business actors lack understanding of the proper accounting treatment if they experience a product that is produced if it is not according to plan, both for damaged and defective products and so on, therefore a solution is needed to open their horizons and understanding that there is treatment the right one that can be used as a reference so that even if the company cannot avoid the occurrence of a company's production error, at least it still survives and does not experience too great a loss.

This study uses qualitative methods or often referred to as traditional methods or referred to as positivistic methods because it is based on the philosophy of positivism that has fulfilled scientific principles that are concrete /empirical, objective, measurable, rational and systematic. Companies in implementing accounting for damaged products are still not right because it does not comply with accounting rules, although so far it cannot be blamed entirely because it depends on the company's management policy. The application of damaged products to the smallest sales of the product should be treated by including it in the category of Other income so that it can add to the company's profit.