ANALISIS BIAYA PRODUKSI DAN LABA DI UD. SURYA MEBEL SAMARINDA

Abstract

UD. Surya Mebel Samarinda calculates various types of door production costs to understand and manage their finances, especially the cost of production by paying attention to several costs such as electricity, water, raw materials, petrol, car services, employee salaries and depreciation expenses such as depreciation of equipment, buildings, vehicles. Expected level of profit in door sales at UD. Surya Mebel Samarinda is 50% of the cost of production.

The objectives of this research are: 1) To find out and analyze the cost of door production at UD. Surya Mebel Samarinda in 2022 compared with the methodfull costing. 2)To find out and analyze the break-even point for UD door sales. Surya Mebel Samarinda in 2022.

This research was conducted on Trading Businesses in the 2022 period at UD. Surya Mebel Samarinda which is located on Samarinda City, East Kalimantan. The research object studied was door products. Data collection techniques use library research. The analytical tool in this research uses the cost of production analysis method full costing and break even point.

The research results show that 1) The cost of door production at UD. Surya Mebel Samarinda in 2022 is appropriate based on the calculation of the cost of production using the method full costing. 2) Door sales at UD. Surya Mebel Samarinda in 2022 will reach break even point.