ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM AMPLANG BAROKAH BONTANG

Abstract

Calculating the cost of production using the full costing method is an appropriate method for small and medium industries because this industry still uses a relatively simple cost recording process. The aim of the research is to find out information on the differences between the cost of production according to the company and the cost of goods manufactured based on the full costing method and to compare the cost of goods produced based on the full costing method with the cost of goods produced according to UMKM Amplang Barokah Bontang.

The theoretical basis used in this research is cost accounting which focuses on calculating the cost of production of amplang at UMKM Amplang Barokah Bontang. The analytical tool used is a full costing approach which takes into account all production costs.

The research results show that the calculation of the cost of production of amplang according to UMKM Amplang Barokah Bontang is IDR 84.660. Meanwhile, according to the full costing method, the cost of production for Amplang is IDR. 87.212. The cost of production according to UMKM Amplang Barokah Bontang is lower compared to the full costing method so there is a difference of IDR 2.552. The difference occurred because UMKM Amplang Barokah Bontang did not include factory overhead costs in production costs.