Analisis Perhitungan Harga Pokok Produksi Pada Family Catering Dengan Pendekatan Metode Full Costing

Abstract

This study aims to determine and analyze the calculation of the cost of goods produced in package 1 rice box at Family Catering and compare with the calculation of cost of goods produced based on the full costing method and the benefits of this research as a consideration or input for companies to calculate the cost of goods produced using the full costing method.

The formulation of the problem raised is whether the calculation of the cost of goods produced for package 1 rice box at Family Catering is lower than the calculation according to the full costing method.

The theoretical basis used in this study is Cost Accounting. The hypothesis in the study of the cost of goods produced in package 1 rice box at Family Catering is lower than the calculation according to the full costing method. The analysis tool used is the allocation of shared costs and takes into account all production costs using the full costing method.

The results showed that the calculation of the cost of goods produced for making a package of 1 rice box applied by Family Catering Samarinda was lower than the calculation according to the full costing method. The low cost of goods determined by Familly Catering is caused by only taking into account the cost of direct raw materials in the calculation of the cost of goods produced and not taking into account direct labor costs and factory overhead costs in determining the cost of goods produced, so it can be concluded that the calculation of the cost of goods produced according to the results of the analysis is higher than the company's calculation