Penentuan Harga Pokok Produksi Pada UMKM
Ikan Asin W&R Family Dengan Menggunakan
Metode Full Costing
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Institusion
Politeknik Negeri Bengkalis
Author
Farhana, Nor Azida
Subject
562 Akuntansi
Datestamp
2024-08-22 15:11:44
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.
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.
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