ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DI USAHA KERUPUK IKAN TENGGIRI BU ONAH KAMPUNG LENGKUAS KELURAHAN KIJANG KOTA KECAMATAN BINTAN TIMUR

Abstrak

The main purpose of this research is to determine the analyze of the cost of goods sold using the company method and the full costing method in Bu Onah's Mackerel Fish Cracker business. This research uses quantitative descriptive as a analysis method. The object of this research is Bu Onah's Mackerel Fish Cracker business in Lengkuas Village, Kijang Village, East Bintan District. The results of this study indicate that the calculation of the cost of goods sold of atom crackers 1, 22, 29 May 2021 using the 30 gr packaging company method is Rp. 4,033.47, and raw crackers 1, 22, 29 May 2021 in 250 gr packaging for Rp. 14,149 and 500 gr packaging for Rp. 28,297. Atom crackers 5, 8, 9 May 2021 250 gr packaging for Rp. 20,684 and 500 gr packaging for Rp. 41,368. Calculation of the cost of goods sold of atom crackers 1, 22, 29 May 2021 using the full costing method of 30 gr packaging for Rp. 4,060,12, and raw crackers 1, 22, 29 May 2021 in 250 gr packaging for Rp. 14,331 and 500 gr packaging for Rp. 28,634. Atom crackers 5, 8, 9 May 2021 250 gr packaging for Rp. 20,894 and 500 gr packaging for Rp. 41,787. The difference between the cost of goods sold of the company's method and the full costing method of atom crackers 1, 22, 29 May 2021 is Rp. 26.65, and raw crackers 1, 22, 29 May 2021 in 250 gr packaging for Rp. 182 and 500 gr packaging for Rp. 337. Atom crackers 5, 8, 9 May 2021 250 gr packaging for Rp. 210, and 500 gr packaging for Rp. 419