ANALISIS PENETAPAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL KERUPUK IKAN (STUDI KASUS PADA USAHA KERUPUK IKAN POKMAS BANDENG DI DESA MALAGRAPAT)

Abstract

The purpose of this study was to analyze the calculation of the cost of production of the milkfish pokmas fish cracker business. This research is located in Malangrapat Village, Bintan Regency. In this study, the researcher took one of the businesses studied as an object, namely the fish cracker business with one of the informants as the owner of the business, Mrs. Ermiyati. The data collected includes primary data and secondary data. The analysis method used in this research is descriptive quantitative in order to compare the cost of goods manufactured calculation used by the company or simply by using the full costing method. The results of this study indicate that of the two calculations of production costs, the calculation of the cost of goods manufactured by the company will give lower results than using the full costing method. There is a difference in the determination, because the calculation of production costs carried out by the company or simply is not calculated specifically. But in the full costing method the calculation of production costs is calculated based on the type of cost.