ANALISIS PERHITUNGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK PENENTUAN HARGA POKOK PRODUKSI (STUDI KASUS USAHA OTAK-OTAK MILIK IBU SITI DI DESA KAWAL KECAMATAN GUNUNG KIJANG, KABUPATEN BINTAN)

Abstract

This research aims to determine the cost of good manufactured of product using the full costing method, the variable costing method, and conventional calculations, as well as to determine the difference in the cost of good manufactured of the three methods. This research was conducted on Mrs. Siti's Otak-Otak Business in Desa Kawal, Gunung Kijang District, Bintan Regency. This research uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this research are production costs in the period January 2021 to March 2021. The results of this research indicate that there is a difference in the cost of good manufactured conventionally with full costing and variable costing methods. The result of the difference in the comparison of the cost of good manufactured using conventional calculations with the full costing method on the fish otak-otak and squid otak-otak are Rp. 142,2/pcs, in the variable costing method with the conventional method in fish otak-otak and squid otak-otak are Rp. 134/pcs, and the difference in the comparison of the cost of good manufactured with the full costing method with the variable costing method on the fish otak-otak and squid otak-otak are Rp. 8,2/pcs. The conclusion of this research is the calculation of the cost of good manufactured using the full costing method or variable costing method is more efficient and more accurate than conventional calculations, because the full costing and variable costing methods take into account costs in more detail during the production process.