ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA USAHA HOME INDUSTRY IKAN TERI PAK UDIN DI DESA PANGKIL KECAMATAN TELUK BINTAN

Abstract

This study aims to analyze the calculation of the cost of production using the full costing method in Pak Udin's anchovy processing business in Pangkil Village, Teluk Bintan District. The analytical method used is Full Costing. The population in this study is the entire production cost of Pak Udin's anchovy processing business. The sample in this study is data on the production costs of Pak Udin's anchovy processing business in March-April 2021. The results of this study show that the calculation of the cost of production of anchovy using the full costing method better reflects the costs incurred by the anchovy business owner because the full costing method incorporates all elements of production costs into the calculation of the cost of production, causing the cost of production to be higher than the calculation of Pak Udin's anchovy processing business. From the results of the analysis, it can be concluded that the full costing method is more appropriate for this business.