ANALISIS HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING (STUDI KASUS KERUPUK ATOM EMY POKMAS BANDENG DI DESA MALANG RAPAT KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN)

Abstract

The purpose of this study was to analyze the cost of production of Emy Pokmas Bandeng Atomic
Crackers. The location of this research is in Malang Village, Gunung Kijang District, Bintan
Regency. In this study, the researcher took a case study, namely Emy Pokmas Bandeng Atomic
Crackers Business, as the research object of this business was owned by Emy's mother. The data
collected includes primary data and secondary data. The method of analysis used in this research is
descriptive quantitative which aims to compare the calculation of the cost of goods manufactured
using conventional methods, full costing, and variable costing. The results of this study indicate that
the three methods of calculating production costs for 100 grams in the conventional way give lower
results than using the full costing and variable costing methods. The difference between
conventional and full costing is Rp. 313 and conventional and variable costing is 250. Meanwhile,
for the size of 150 grams using the same method gives higher conventional results there is a
difference between conventional and full costing is Rp. 469 and conventional and variable costing
is 420. a difference in the determination of this valuation lies in the calculation of factory overhead
costs. As well as business actors do not make production costs with proper accounting standards.