Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Guna Penentuan Harga Jual Produk Bumbu Masak (Studi Pada UKM Nikita Jurunta Di Kabupaten Berau)

Abstract

The objectives to be achieved in this study are to determine and analyze the calculation of the cost of goods produced for determining the selling price applied to UKM Nikita Jurunta and compare with the calculation of the cost of goods produced based on the full costing method. The theoretical basis used is the theoretical basis concerning cost accounting, cost, cost of goods manufactured, full costing method, and selling price. The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods produced for determining the selling price applied so far with the full costing method.

        Based on what has been described above, the researcher concludes that the calculation of the cost of production of cooking spices applied by UKM Nikita Jurunta in Berau Regency is higher than the calculation according to the Full Costing method so that the hypothesis is rejected. The selling price applied by UKM Nikita Jurunta is higher than the calculation of the selling price after using the full costing method so that the hypothesis is rejected. The results of the research presented are obtained two values obtained two values, namely based on calculations applied by the company and based on the Full Costing method.