ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA PENGOLAHAN HASIL PERIKANAN INDUSTRI RUMAH TANGGA KERUPUK IKAN TENGGIRI CAP PELANGI 2 DI DESA JANG

Abstract

The determination cost of good manufactured is an important strategy in compensating for
competition between companies in order to produce high-quality products at a competitive price. The
aim of the study is to analyze effective cost calculations on the production of a Mackerel - Crackers
Fisheries Product Cap Pelangi 2 in Jang Village. The study employed a quantitative descriptive
method that compared the value of conventional production with full costing and variable costing. In
collecting the underlying price of production, the home industry also USES the process costing
system. The system comes because the basic pricing collection in a month produces the same products
and standards. The results of this study suggest that the underlying price calculations by the full
costing method are better at analyzing production costs. This is because the underlying price of
production accounts for all variable costs and fixed costs, including costs that are not calculated by
conventional and variable costing as depreciation of equipment cost.