ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BELLY GUARD EXCAVATOR HITACHI SERI ZAXIS DENGAN METODE FULL COSTING

Abstract

This study aims to determine the calculation analysis of the cost of production of the Hitachi Zaxis Series belly guard excavator using the full costing method compared to the company's cost of production. The calculation used includes costs such as raw materials, direct labor, and factory overhead. The type of research used is quantitative because it requires a lot of numbers, starting with data collection, the interpretation of the data, and the appearance of the results. The results of the study show that it can be seen that the problems found in the production of belly guard excavator zaxis by PT Hexindo Adiperkasa Tbk are inaccurate in terms of the cost of production. The conclusion of this study states that the hypothesis is accepted because the calculation of the cost of production using the full costing method is smaller than the company's calculation.