ANALISIS HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING (STUDI KASUS USAHA KERUPUK CV. KRIYA REZEKI KOTA TANJUNGPINANG)

Abstract

This study aims to determine the cost of production per product using full costing, variable costing, and conventional calculations of the three methods. This research was conducted at the cracker business in CV. Kriya Fortune KM. 11, Tanjungpinang City. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study are production costs for the period November 2020. The results of this study indicate that of the three products there are differences in the cost of production conventionally with full costing and variable costing methods. The result of the difference in comparison of the cost of production using conventional calculations with the full costing method on crackers gonggong is Rp.7.134 , the difference in comparison of the cost of production using conventional calculations with the full costing method on mackerel fish crackers is Rp. 7.190. production using conventional calculations with the full costing method on cuttlefish crackers is Rp. 7.134.And the result of the difference in comparison of the cost of production with the full costing method with the variable costing method on crackers gonggong is Rp. 2.527/pcs and Mackerel fish is Rp. 2.695/pcs, and cuttlefish is Rp. 2.527/pcs. This is because conventional calculations do not take into account factory overhead costs in more detail. The conclusion of this study is the calculation of the cost of production using the full costing method or can use the variable costing method because it is better and more accurate than conventional calculations, because the full costing and variable costing methods take into account costs in more detail during the production process.