ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PERHITUNGAN METODE FULL COSTING PADA USAHA TAHU PAK PAIMIN DI PASAR MERDEKA

Abstract

ABSTRACT

Analysis of Calculation of Cost of Production by Calculation of Full Costing Method in Pak Paimin's Tofu Business at Merdeka Market. Under the guidance of Ms. Titin Ruliana as Advisor I and Ms. Danna Solihin as Advisor II.

Pak Paimin's tofu production business at Merdeka Market, the tofu business run by Paimin does not experience profit or profit growth every month, sometimes it experiences a decline, especially the period at the end of 2022 and beginning of 2023, this factor is mainly due to an increase in the price of raw materials which causes a decrease in profit income. also still lumping business factory overhead costs with operating expenses.

The aim of this study was to analyze the calculation of the Cost of Production using the Full Costing Method for Pak Paimin's Tofu Business at Merdeka Market. By taking research samples in February 2023 through raw material costs, direct labor costs and factory overhead costs. This study used the full costing method analysis tool and the UMKM method from Pak  Paimin's tofu business.

The results showed that the calculation of the cost of production for the February 2023 period using the Pak Paimin tofu production business method obtained lower results compared to the full costing method. This happened because Pak Paimin's tofu production business did not include overall costs, especially factory overhead costs and depreciation costs for tofu production