ANALISIS HARGA POKOK PRODUKSI USAHA HOME INDUSTRY ABON IKAN TONGKOL (Studi Usaha Milik Ibu Kardina Di Kelurahan Kampung Bugis Kecamatan Tanjungpinang Kota)

Abstract

The purpose of this research was to analyze the cost of production for the processing of tuna fish into shredded fish. This research is located on Jl. Flamboyan, Kampung Bugis, Tanjungpinang District, Riau Islands Province. In this study, the researcher took one business that was studied as an object, namely the tuna processing business into shredded fish with one of the informants as the owner of the business, namely Ibu Kardina. The data collected includes primary data and secondary data. The analysis method used in this research is descriptive quantitative and descriptive qualitative in order to compare the calculation of the cost of goods manufactured conventionally using full costing and variable costing methods. The results of this study indicate that of the three calculations of production costs, the calculation of the cost of goods manufactured conventionally will give higher results than using the full costing and variable costing methods. There is a difference in the determination, because the calculation of production costs carried out in a conventional manner is not calculated specifically. Meanwhile, the variable costing method only burdens variable production costs, but in the full costing method the calculation of production costs is calculated based on the type of cost.