ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENERAPAN HARGA JUAL PADA KERUPUK IKAN BINTAN SNACK MILLENIUM DI KELURAHAN BUKIT CERMIN KECAMATAN TANJUNGPINANG BARAT

Abstrak

The main purpose of this study was to determine the analysis of the cost of business production on the Mackerel Fish Cracker Bintan Snack Millennium. The location of this research is in Bukit Cermin Village, Tanjungpinanag Barat. With Full Costing and Variable Costing methods and determining the selling price using the Cost Plus Pricing method. Cost plus Pricing is a method used in determining the selling price of a product by accumulating the total cost and the desired profit. The method used in this research is descriptive quantitative. The results of this study show that the calculation of the cost of production using the full costing method for the size of 100gram is Rp. 5,385 and the size of 150gram is Rp. 5,538, while the cost plus pricing method for determining the selling price of fish crackers is Rp. 8,128 for 100gram and Rp. 8,382 for 150gram. The calculation of the cost of goods manufactured in this study is more effective and accurate by using the full costing method and pricing by the cost plus pricing method. This is because the calculation using the cost plus pricing method with a full costing approach is carried out in detail by including all the cost elements used during the production process.