Analisis Penentuan Harga Pokok Produksi Tempe Pada Home Industri "Sri Rezeki" Di Samarinda

Abstract

This study aims to determine whether the calculation of the cost of tempe production in Sri Rezeki's home industry is lower than the calculation using the full costing method.

The analytical tool used in this study is the full costing cost of production method which takes into account the cost of raw materials, labor costs, and factory overhead costs, both fixed and variable.

The results of the analysis show that the cost of production (HPP) according to Sri Rezeki's Home Industry is Rp. 10,324,500, while the cost of goods manufactured (HPP) according to the full costing method is Rp. 10,545,042, so there is a difference of Rp. 220,542 ,-. The cost of production (HPP) per pack according to Sri Rezeki's Home Industry is Rp. 2,581, - while the cost of production (HPP) per pack according to the full costing method is Rp. 2,636, - so there is a difference of Rp. 55, -.

The cost of production (HPP) according to Sri Rezeki's Home Industry is lower than the cost of production (HPP) per pack according to the full costing method because Sri Rezeki's home industry does not calculate the depreciation cost of the equipment used. The calculation of the full costing method is more detailed in including the components of production costs while the calculations carried out by Sri Rezeki's home industry have not thoroughly included the cost components that should be taken into account in determining the cost of production such as factory overhead costs which have not been all calculated, so the resulting value is lower than the calculation cost of production with production using the full costing method.