ANALISIS HARGA POKOK PRODUKSI USAHA HOME INDUSTRY PENGOLAHAN IKAN BILIS (Studi Usaha Milik Bapak M. Sidik di Desa Sebauk Kelurahan Senggarang Tanjungpinang Kota)

Abstrak

The purpose of this study was to analyze the cost of production of the processing of bilis fish. This research is located at Sebauk Village, Senggarang Village, Tanjungpinang Kota District. In this study, the researcher took one business that discussed as an object, namely the business of processing of bilis fish with one of the informants as the owner of the business, Mr. M. Sidik. The data was collected includes primary data and secondary data. The analytical method used in this research is quantitative descriptive and qualitative descriptive to compare the calculation of the conventional cost of production using the full cost method and variable costs. The results were showed how to calculate the cost of production, the calculation of the conventional cost of production will provide higher results using the full cost method and variable costs. There is a difference in the decision because the calculation of production costs carried out conventionally is not specifically calculated. Meanwhile, the variable cost determination method only imposes variable production costs, but in the full cost method, the calculation of production costs is calculated based on the type of cost.