ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING KELOMPOK USAHA BERSAMA (KUBE) ISTRI-ISTRI KREATIF (ISKER) 1 DI KELURAHAN SEI LEKOP, KECAMATAN BINTAN TIMUR, KABUPATEN BINTAN

Abstract

This research aims to analyze the calculation of the cost of production principal by full costing and variable costing method in the joint business group (KUBE) of Istri-istri Kreatif (ISKER) 1 in the Sei Lekop Village in December 2020. This research uses descriptive quantitative analysis method by comparing calculation of conventional production cost with full costing and variable costing method. The results of this study showed that the calculation of the cost of production with conventional methods is not in accordance with accounting principles because it does not take into account all production costs incurred. Therefore, it is needed alternative calculation of the cost of production by full costing method and variable costing. Based on the objectives and considerations in the research, the full costing method is considered more effective in calculating the cost of the production principal of the joint business group (KUBE) Istri-istri Kreatif (ISKER) 1 because in this method all production costs are taken into account so as to provide accurate information related to the cost of production and profit to the maximum.