ANALISIS PENENTUAN HARGA POKOK PRODUKSI BATU BARA PADA PT. KITADIN KALIMANTAN TIMUR

Abstract

Full costing is a determination of production costs that takes into account all elements of production costs into production costs consisting of raw material costs, direct labor costs and factory overhead costs, both variable and fixed.

The aim of this research is to determine and analyze the suitability of determining the cost of coal production using the full costing method at PT. Kitadin in 2020. In obtaining data the author used data collection techniques in the form of field research and literature. The types of data used are primary data and secondary data. Data analysis method The method used is descriptive analysis.

The results of the analysis show that the company has classified the costs in the production process according to the Full Costing method which the author uses as an analysis tool. However, production achievements were not in accordance with what had been targeted so that profit achievement was not as expected by the company. There was a slight error in the calculation of Variable Overhead Costs, more precisely in the recording of Coal Stock Handling costs which should have been recorded separately but instead were combined or united with the Heavy Equipment Rental account, so the account was recorded as Heavy Equipment Rental. However, this error does not affect the total production costs, so it does not cause a dispute because the Heavy Equipment Rental account is still part of Variable Overhead Costs.