ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI ROTI ALMOND MENURUT UMKM ANNISA BAKERY SAMARINDA DAN MENURUT METODE FULL COSTING

Abstract

This study aims to determine the determination of cost of goods manufactured applied by UMKM Annisa Bakery Samarinda and compare with the calculation of cost of goods manufactured based on the full costing method. The theoretical basis used in this research is cost accounting which focuses on the calculation of cost of goods manufactured and the full costing method. The hypothesis in this study is that the calculation of the cost of production of almond bread made by Annisa Bakery Samarinda is lower than using the full costing method. The analytical tool in this research is the full costing method.

The results of this study indicate that the results of the calculation of the cost of production carried out by UMKM Annisa Bakery Samarinda amounted to Rp. 24.529,000 with a total production of 4,000 loaves of bread in one month. Meanwhile, the calculation of the cost of production using the full costing method amounted to Rp. 25.011.519 with a total production of 4,000 loaves of bread in one month. so that there is a difference of Rp. 482.519.