@thesis{thesis,
		author={Nofiani  Shasa Yuni},
		title ={ANALISIS PENENTUAAN HARGA POKOK PRODUKSI
BERDASARKAN METODE FULL COSTING PADA UMKM SEHI KRIPIK SINGKONG KOTA SUKABUMI},
		year={2019},
		url={https://eprints.ummi.ac.id/1250/},
		abstract={SEHI UMKM is a field of business that is engaged in the management of eating cassava chips with various high-quality flavors and reasonably competitive prices. To maintain quality and be able to compete in the era of globalization, it is very important in determining the cost of production. So the purpose of this study is to analyze how the allocation and calculation of the cost of cassava chips production by company method and full costing method.
This study uses descriptive quantitative studies. This type is a form of research that is based on data collected during research systematically about the facts and characteristics of the object under study by combining the variables involved in it, then interpreted based on theories and literature relating to the calculation of cost of goods production. The research objects are the cost elements and the determination of the cost of production at the Sukabumi SEHI MSME during the
period January - December 2016.
Based on the results of the study, it can be concluded that the calculation of cost of production as the basis of selling prices according to the full costing method is better, because by calculating the cost of production with the full costing method all production costs are clearly specified, both raw material costs, direct labor, and Factory overhead costs even the initial and final inventory of raw materials and auxiliary materials are calculated in detail, so the results are clearer, more
accurate and more detailed.}
		}