@thesis{thesis,
		author={Farhana  Nor Azida},
		title ={Penentuan Harga Pokok Produksi Pada UMKM
Ikan Asin W&R Family Dengan Menggunakan
Metode Full Costing},
		year={2024},
		url={http://eprints.polbeng.ac.id/13452/},
		abstract={Calculating the cost of production using the full costing method is cost
information for a company in general which is really needed in determining
selling prices. Production costs are costs related to the products obtained,
elements of product costs in the form of raw material costs, direct labor costs and
factory overhead costs. This cost element is used as a basis for determining the
cost of production and determining the selling price. This research aims to
determine the determination of the cost of production using the full costing
method.
The calculation result of the cost of production according to the
company is IDR. 5,057,000. Meanwhile, the basic price of salted fish production
according to the full costing method is IDR. 5,176,000. The results of production
calculations using the full costing method are obtained from higher production
costs because the costs in the process are calculated in detail. Meanwhile,
according to the W&R Family, the calculation of the cost of production is
obtained from production costs which do not detail all costs incurred during
production.}
		}