ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENERAPAN HARGA JUAL PADA KELOMPOK USAHA BERSAMA RIZKY KELURAHAN TOAPAYA ASRI KECAMATAN TOAPAYA

Abstrak

This research aims to determine the cost of production per product with full costing methods, variable costing and conventional calculations. This analysis is to determine the difference in the cost of production of the three methods. This research was conducted at the Rizky Joint Business Group owned by Mrs. Agustina, located in Toapaya Asri Village, Toapaya District. The sampling technique in this study used purposive sampling, namely the sampling technique by determining certain criteria. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study are production costs in April-May 2021. The results of this study indicate that there is a difference in the cost of production between the full costing method, variable costing and conventional calculations. The calculation using the full costing method causes the difference in the cost of production of shrimp sticks, fish and barks to be greater than using the conventional and variable costing methods. This is because the calculation of variable costing only burdens variable production costs and conventional calculations do not take into account factory overhead costs in more detail. The conclusion of this study is that the calculation of the cost of production using the full costing method is better and more accurate than the conventional and variable costing calculations, because the full costing method takes into account costs in more detail during the production process