ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING pada HOME INDUSTRI PENGUPASAN KEPITING PAK A’ON TEKPU di DESA SEKOP DARAT, KECAMATAN SINGKEP, KABUPATEN LINGGA

Abstract

This study aims to analyze the determination of the cost of production in the home industry of stripping crab pak A'on Tekpu in Sekop Darat Village, Singkep district, Lingga Regency. This study uses qualitative-quantitative descriptive analysis method by comparing the calculation of the cost of conventional production using full costing. The results of this study show that the determination of the cost of conventional production is not in accordance with the general accounting principles because it does not identify and calculate costs in detail. Therefore, alternative methods of determining the cost of production are commonly used in the industrial world in order to obtain accurate financial information, namely the full costing method. Based on the objectives and considerations in the research, the full costing method is considered to be applicable in the home industry of stripping pak A'on Tekpu crabs because the method includes all elements of costs incurred, then the cost of production will be more precise and can maximize the profit obtained and this method is able to provide relevant accounting information that will affect the presentation of reasonable financial statements to external parties.