ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA USAHA KERUPUK IKAN (STUDI KASUS USAHA KERUPUK IKAN IBU MAY KAMPUNG BUGIS)

Abstract

This study aims to analyze the calculation of the cost of production using the full costing method in the tamban fish cracker business in the Gang Harapan I area, Bugis Village, Tanjungpinang City District. Bugis Village. Based on the calculation of the cost of production using the full costing method, it is higher than the conventional calculation. The cost of production per pcs using the full costing method is Rp. 28,175/pcs in March and Rp. 28,084/pcs in April. While the calculation of the cost of production per pcs conventionally is Rp. 26,904/pcs in March and Rp. 26,954/pcs in April. The difference between the cost of goods manufactured using the full costing method and the conventional method is because the company's calculations have not recognized all costs related to the production process. From this research, it can be concluded that the calculation of the cost of goods manufactured by the company is not correct, because it does not include the costs correctly into the calculation of the cost of production. The difference in the value of calculating the cost of production conventionally using the full costing method is Rp. 1271 in March 2021. The difference in the value of calculating the cost of production conventionally using the full costing method is Rp. 1,130 in April. The difference occurs due to differences in the value of costs in factory overhead.