ANALISIS HARGA POKOK PRODUKSI KERUPUK IKAN ATHAYA PADA USAHA HOME INDUSTRY MILIK IBU YATI DI KELURAHAN SEI LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Abstrak

The purpose of this study is to analyze the cost of production of business Athaya Fish Crackers. The location of this research is in Sei Lekop Village Bintan Timur District Bintan Regency. In this research, The researcher took a case study, namely Athaya Fish Cracker Business, as the object of research this business was owned by Mrs. Yati. Data that collected includes primary data and secondary data. The analytical method used in this research is descriptive quantitative which aims to compare the calculation of the cost of goods manufactured using the method conventional, full costing, and variable costing. The results of this study show that of the three methods of calculating production costs for 500 grams with conventional method gives lower results than using full costing and variable costing methods. because it does not include the cost of auxiliary materials, namely packaging plastic, clear plastic, cooking oil and other overhead costs such as gas and electricity, so that the gross profit with the cost of production in full costing is smaller but that is the real benefit because it takes into account all costs incurred during production and gross profit using the variable costing method which only takes into account variable costs.