Analisis Harga Pokok Produksi Pada Pembuatan Tahu Zahra di Samarinda

Abstract

SMEs as a business group that tends to be still simple have several problems in running their business. One of them is regarding the calculation of the cost of goods produced. There are still many SMEs wrong in determining the cost of goods produced because of lack of knowledge to calculate the cost of goods produced for the goods or services they produce.

Determination of the cost of goods produced must be done by Zahra's tofu business to provide the right determination of selling prices so that it can generate optimal profits.

The purpose of this study is to analyze the comparison between the calculation of the cost of goods produced set by the company with the calculation using the full costing method

The analysis tool used is to use the full costing method and this method is used to make a comparison between the calculation of the cost of goods produced with the full costing method and the Zahra tofu method

The results showed that the calculation of the cost of goods produced by Zahra's tofu business was lower than the cost of goods produced according to the full costing method so that there was a difference of Rp 10,77. This difference occurs because because because Zahra does not calculate variable factory overhead costs such as maintenance costs and depreciation costs, thus hypotension can be accepted.