ANALISIS PENERAPAN METODE JOINT COST DALAM PENENTUAN HARGA POKOK PRODUKSI (STUDI KASUS PADA USAHA “RUMAH CREATIVE” KOTA TANJUNGPINANG)

Abstrak

This study aims to determine the calculation of the cost of production using the joint cost method where the calculation used is the hypothetical selling value method or the market price method. The sampling method of this research is saturated sampling. Saturated sampling is the determination of the sample by taking all members of the population if the population is relatively small. The data used in this study is data on production costs in April-June. This business has not applied the joint cost method to calculate the cost of production, but has calculated the production costs for each production. The highest difference occurred in floral products and the lowest in hijab brooches in April-June. The difference that occurs is 17% -25% on each product in each month