ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA KERIPIK KARI SEAFOOD (STUDI KASUS PADA KELOMPOK USAHA BERSAMA BUNGA RAYA DI DESA GUNUNG KIJANG KABUPATEN BINTAN)

Abstract

The research aims to determine the cost of goods manufactured of products with full costing method and conventional method, to find the difference between the cost of goods manufactured from two methods. The research was conducted in Seafood Curry Chips Mrs. Nurbaina in Gunung Kijang Village, Bintan Regency. The population of this study are all entities of snack product in Bunga Raya Joint Business Group at Gunung Kijang Village. The data used in this study are production costs in November 2020. The results of this study indicate that there is a difference in the cost of goods manufactured difference between the full costing method and conventional calculations. Calculation using the full costing method causes the difference in cost of production of Seafood Curry Chips: Tamban fish, shrimp, cuttlefish, and barking snails is higher Rp593/pack than conventional calculations. This is because conventional calculations does not take into account the factory overhead costs in more detail. The conclusion of this research is that the calculation of the cost of goods manufactured using the full costing method is better and more accurate than conventional calculations, because the full costing method takes into account the costs in more detail during the production process.