Penentuan Harga Pokok Produksi Roti Burger Pada Home Industry Makmur Bakery Samarinda

Abstract

The purpose of this study is to determine and analyze the calculation of the cost of goods manufactured which is applied to the Home Industry Makmur Bakery Samarinda and compare it with the calculation of the cost of production based on the full costing method.

          The theoretical basis used is a theoretical basis concerning cost accounting, cost, cost of goods manufactured and the full costing method. The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods manufactured so far with the full costing method.

          The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods manufactured so far with the full costing method.

           The results of the study indicate that the calculation of the cost of production applied by Home Industry Makmur Bakery Samarinda is lower than the calculation of the cost of production according to the full costing method so that the hypothesis is accepted.