ANALISIS KALKULASI HARGA POKOK PROSES PADA PERUSAHAAN GARMENT CV.DWI PUTRA BHAKTI

This research is a case study on Garment Company CV.Dwi Sakti Putra Malang with the title "Calculation of Cost Analysis Process (Process Costing) On Garment Company CV.Dwi Sakti Putra Malang". The purpose of this study was to find out how the Company CV. Dwi Putra Sakti Malang calculates the cost of the process (process costing). The analytical tool used is descriptive quantitative approach, by calculating the cost of the process (process costing) method FIFO.Kalkulasi sisitim cost of the process is the collection cost of the product in which fees are collected for each unit of time and used in companies that produce produkhomogen, product forms are standard, not depending on specifications provided by buyers and production flows are kept menerus.Metode FIFO produce an accurate cost per unit (current), because the cost per unit is based only on the activities of the current period so that this method can be used as a guide led the Company to manage and identify costs in the current period. The result of cost calculation process by the company is Rp 159,400, - for pants products and Rp 105,400 for kemeja.Sedangkan according to the author by the FIFO method was Rp 8107.59, - for all the products (pants and shirt). The result of the price calculation process according to the author can be the basis for the operations of the company's decision penagmbilan. FIFO method of dip [ergunakan produce an accurate cost of goods, has been included in it all cost elements that are used on each one's doing their, beginning and ending inventories of goods in process and product damaged. Based on the above conclusions, the authors advise that the Company should Garments Dwi Putra Sakti Malang implement cost price calculation process (process costing) is correct, apply it on an ongoing basis and improve the quality of existing human resources

Topology of nucleosomes in chromatin structure

DNA u eukariotskih kromosoma organizirana je u nukleosome, strukture građene od proteina i DNA, koje predstavljaju osnovnu građevnu i funkcionalnu jedinicu kromosomskog materijala, kromatina. Smatanjem niza nukleosoma nastaje viša razina strukture, kromatinska nit debljine 30 nm. I dok se o strukturi nukleosoma danas praktički sve zna, o 30 nm-niti ali i o višim razinama strukture kromatina još se uvijek malo zna. U ovom radu izloženi su modeli koji pokušavaju objasniti strukturu kromatinske niti: solenoidni model, model zavijene vrpce, dvopočetni ukriženi model te nesekvencijski jednopočetni model, sa razlikom u putu koji prelazi DNA između dva nukleosoma. Razumijevanje strukture 30 nm-niti od izuzetne je važnosti za shvaćanje regulacije procesa transkripcije, rekombinacije, DNA popravka te replikacije.DNA in eukaryotic chromosomes is organized in the nucleosomes, structures which contain proteins and DNA, and which represent elementary structural and functional unit of chromosomal material, chromatin. Arrays of nucleosomes are folded into higher order structure, 30 nm chromatin fiber. Although the structure of nucleosome is known in smallest detail, only a few facts are known about 30 nm fibre and higher chromatin structures. In this work, I exposed models for structure of 30 nm chromatin fibers: solenoid, twisted-ribbon, two-started crossed-linker and one-started nonsequential model, with difference in the path of DNA between two nucleosomes. Uncovering of 30 nm fibre structure is crucial for understanding the regulation of processes such as transcription, recombination, DNA repair and replication