ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING ( STUDI KASUS USAHA KERUPUK IKAN TAMBAN IBU ERNA DI DESA KELONG , KECAMATAN BINTAN PESISIR, KABUPATEN BINTAN)

Abstract

This study aims to determine the cost of goods using the method Full costing, variable costing methods, and conventional calculations, as well as to find out the difference between the cost of production of the three methods. This research was conducted on Ibuk Erna's tamban fish cracker business in Kelong Village, Bintan Pesisisir District, Bintan Regency. The data used in this research is the production cost in September 2021 until. October 2021. In the conventional calculation using the full costing method, Mrs. Erna's Tamban fish cracker business in September 2021 was Rp. 1,462/pcs, and in the conventional calculation using the full costing method in October it was Rp. 1,469/pcs. The difference in comparison of the cost of production with the conventional variable costing method in Ibu Erna's tamban fish cracker business in September 2021 was Rp. 1/pcs, and in October there was a difference of Rp. 12/pcs. And the result of the difference in the cost of production using the full costing and variable costing methods in Ibu Erna's tamban fish cracker business in September 2021 there was a difference of Rp. 1,461/pcs, and in October there was a difference of Rp. 1,457/pcs.