ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA KEDAI SIPALING COKELAT DI KOTA SAMARINDA

Abstract

 Cost of Production of Chocolate Drinks at the Sipaling Cokelat Shop Business, under the guidance of Mrs. Eka Yudhyani as Supervisor I and Mrs. Mita Sonaria as Supervisor II. Calculation of cost of production using the full costing method is the right method to use in small and medium industries because this industry still uses a relatively simple cost recording process. The formulation of the problem of this research is whether the determination of the Cost of Production of the Sipaling Cokelat Shop is lower than the cost of production using the full costing method. The purpose of this research is to find out information on the difference in the cost of production according to the company and the cost of production according to the full costing method and to compare the cost of production according to the Sipaling Cokelat Shop business. The theoretical basis used in this research is cost accounting which focuses on the calculation of the cost of production of chocolate drinks at the Sipaling Cokelat Shop business. The hypothesis of this research is that the Cost of Production of the Sipaling Cokelat Shop is lower than the cost of production using the full costing method. The analytical tool used is the full costing approach which takes into account all production costs. The results of the study showed that the calculation of the cost of production of chocolate drinks according to the Sipaling Cokelat Shop Business was Rp18,414. while according to the full costing method the cost of production was Rp22,691.43. The cost of production according to the Sipaling Cokelat Shop Business was lower than the full costing method so that there was a difference of Rp4,277.43. The difference occurred because the Sipaling Cokelat Shop business did not include factory overhead costs in production costs