ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING (PADA UMKM PISANGKU CABANG SENTOSA SAMARINDA)

Abstract

Sanah, 2022: Analysis of Cost of Production Calculation Using the Full Costing Method (On MSME Pisangku Samarinda) Jalan Sentosa. Under the guidance of Prof. H. Eddy Soegiarto supervisor I and Mr. Muhammad Maulana as supervisor II                The calculation of the cost of production is a calculation that relates to the total amount issued by the company to produce goods, convert them into inventory, and sell them. For business people, the cost of production is a tool to determine profitability, the calculation of the cost of production is important to note because of the increasing competition between businesses in producing quality products at competitive prices.                The purpose of this study was to determine and analyze: 1). To find out the comparison of the calculation of the cost of production using the full costing method and using the existing method in the Pisangku SMEs 2). To find out the calculation of the cost of production using the full costing method at the MSME Pisangku Sentosa branch in increasing profits                The results showed that 1). The calculation of the cost of production using the one in Pisangku Jalan Sentosa is higher than the calculation using the full costing method 2). The calculation of the cost of production using the full costing method is more profitable than the calculation of the cost of goods manufactured at Pisangku Jalan Sentosa branch.