@thesis{thesis,
		author={Mustikah  Nur Indah},
		title ={Analysis of Cost of Production Calculation at PT. Mega Multi Pegas Gresik},
		year={2021},
		url={http://repository.undar.ac.id/id/eprint/1549/},
		abstract={This study aims to determine the calculation of the cost of production used by the company, the calculation of the cost of production using the full costing method and to determine the difference in the results of the calculation of the cost of goods manufactured by the company and the full costing method.
	This research is a qualitative research. Data collection methods used in this study were interviews, observation and documentation. The analytical technique used to answer the problem formulation is descriptive analysis.
	The results of this study indicate that there are differences in the results of the calculation of the cost of goods manufactured by the company using the full costing method. Calculations made by the company resulted in the value of the cost of production of Rp. 42,681,735,355, while the cost of production according to the full costing method is Rp. 42.682.427.355 the difference from the calculation of the cost of goods is Rp. 692.000. The difference is due to the existence of several costs that are not recognized by the company in calculating the cost of production.}
		}