ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA USAHA KERUPUK IKAN BERKAH DI SEI-LEKOP KIJANG KABUPATEN BINTAN

Abstract

Determinin the right cost of production is very important for a business. This study aims to analyze how the allocation and calculation of the cost of production according to conventional and full costing methods. This research was conducted at the Berkah Fish Cracker Business, a business that produces Tamban Fish Crackers. The type of data used is primary data and secondary data, while the method used in this research is descriptive quantitative method. Data collection techniques were carried out using observation, interviews, and questionnaires. The results of this study indicate that there are differences in the results of the calculation of the cost of production carried out between the conventional method and the full costing method. The difference between the calculation of the cost of conventional production and the full costing of small model crackers is Rp. 2,898, large model crackers Rp. 1979, stick model crackers Rp. 1979. The results of the calculation between the two methods can be seen that the calculation applied to the Berkah Fish Cracker Business is lower than the full costing method. This is because the conventional method does not include all costs correctly into the calculation of the cost of production, so it can be concluded that the calculation of the cost of goods manufactured using the full costing method is carried out in detail including all costs used in the production process and will produce a more accurate cost of production.