ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA MARTABAK LAOPAN CV. MITRA KULINER SEJAHTERA

Abstract

SMEs as a business group that tends to be still simple have several problems in running their business. One of them is regarding the calculation of the cost of goods produced. There are still many SMEs wrong in determining the cost of goods produced because of lack of knowledge to calculate the cost of goods produced for the goods or services they produce.

The purpose of this study is to analyze the comparison between the calculation of the cost of goods produced set by the company with the calculation using the full costing method

The analysis tool used is to use the full costing method and this method is used to make a comparison between the calculation of the cost of goods produced with the full costing method and the Martabak Laopan method.

The results showed that the calculation of the cost of goods produced by Martabak Laopan business was lower than the cost of goods produced according to the full costing method so that there was a difference of Rp 395. This difference occurs because Martabak Laopan does not calculate over variable and

fixed overhead costs with thereby, thus hypotension can be accepted.