ANALISIS PENERAPAN METODE FULL COSTING MELALUI PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL (STUDI KASUS USAHA KECIL MENENGAH KETAM MAK BIAH KOTA BATAM)

Abstract

This study aims to analyze the calculation of the cost of production in determining the selling price in the marine catch processing business (Case Study of Small and Medium Enterprises Ketam Mak Biah Batam City). This study uses a qualitative-quantitative descriptive analysis method by comparing the calculation of the cost of production using the conventional method and the full costing method. The results of this study indicate that the determination of the conventional cost of goods manufactured is not in accordance with accounting principles because it does not identify and calculate the overall costs in detail. Therefore, an alternative method of determining the cost of goods manufactured is needed that is effectively used to obtain accurate financial information, namely by using the full costing method. Based on the research objectives, the full costing method is considered applicable in the Mak Biah Crab Business because in its calculation the costing of the finished product will generate maximum profit and this method is able to provide relevant accounting information that will affect the presentation of fair financial statements.