ANALISIS PENENTUAN HARGA POKOK PRODUKSI INDUSTRI PENGOLAHAN HASIL LAUT (STUDI USAHA KERIPIK KARI GONGGONG BU FARTIANA KOTA BATAM)

Abstract

This research aims to analyze the determination of the cost of good manufactured in the seafood processing industry (Study of Keripik Kari Gonggong Bu Fartiana, Batam City) effective and efficient accordance to the general accounting principles. This research using qualitative-quantitative descriptive analysis by comparing the calculation of conventional cost of goods manufactured using full costing and variable costing. The results of this study indicate that the conventional cost of good manufactures is not in accordance to the general accounting principles because the cost not detail calculates. It requires an alternative method of determining the cost of goods manufactured which is commonly used in the industrial world in order to obtain accurate financial information , that is full costing method and variable costing. Based on objectives and considerations in research , the method of full costing rated can be applied in industrial Keripik Kari Gonggong Bu Fartiana because the charges against the finished product will produce the maximum profit as well as the method is capable of providing relevant accounting information which will affect the presentation of financial statements that is reasonable to external parties.