Penentuan Harga Pokok Produksi Rumah Tipe 75 Pada PT. Alif Persada Nusantara (Perumahan Garden Hills Estate Samarinda)

Anna Dwi utari1, Mardiana 2, Daury Rahadian Sriandanda ³

Abstract


The purpose of this study was to determine the calculation of the cost of production of type 75 houses at PT. Alif Persada Nusantara (Garden Hills Samarinda Housing) which is applied by the company and compares it with the calculation of the cost of production using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production for type 75 houses determined by the Garden Hills Housing smaller than the Full costing method"

          The theoretical basis used in this research is cost accounting. Based on these points, the following hypothesis is proposed: "The determination of the cost of production for a type 75 house calculated by the Garden Hills Housing is smaller than the determination of the cost of production using the Full Costing method".

          The analytical tool used is the determination of the cost of production based on the full costing method by taking into account all production costs.

        The results of the study are based on calculations applied by the company. Calculation of the cost of production applied by PT. Alif Persada Nusantara is smaller than the calculation of the cost of production according to the full costing method which calculates the overall costs incurred to produce a type 75 house. Therefore, the researcher concludes that the calculation of the cost of production applied by PT. Alif Persada Nusantara is lower than the calculation according to the full costing method so that the hypothesis is accepted

Keywords


Raw Material Cost, Direct Labor Cost, Factory Overhead Cost, Cost Of Production, Full Costing

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