ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA KOPI TOKO KITA DI SAMARINDA

Abstract

A selling price that is too high will make goods or services less competitive in the market. Meanwhile, a selling price that is too low will not provide a profit for the company itself. The strategy used as a reference in determining profits can be considered by determining the selling price of the product. Determining the cost of production is a very important basic thing which is useful for determining the selling price of products as well as determining the cost of inventory of finished products and products in process which will be presented in the balance sheet. There are two methods for determining the cost of production, namely full costing method and variable costing.

The aim of this research is to determine and analyze the determination of the cost of production of regular size Cream Coffee at Kopi Toko Kita compared to the full costing method. This research was conducted only on the Micro, Small and Medium Enterprises Kopi Toko Kita, where the research period was used in 2023. Data collection techniques used library research. The analytical tool in this research uses the cost of production full costing method.

The results of the research show that the calculation of the cost of production of regular size coffee cream for Kopi Toko Kita Samarinda is lower than the full costing method this is because the company in calculating the cost of production does not add equipment depreciation costs, where the company only uses raw material costs and labor costs.