ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA UMKM TEMPE PAK RASMAN OKU SELATAN

Abstract

The calculation of the cost of production is an important thingto note because of the increasing competiton between companies in producing quality products at comoetitive was conducted on umkm tempeh sir rasman. The purpose of this study is to analyze the comparision between the calculation of the cost of goods manufactured by the company with the calculation using the full costing method and analyze the results of the calculation using the full costing method that has been carried out.The research methods used to collect data are interviews, observation, documentation and literature study. The result of calculating the cost of production using the full costing method is greater than the calcution of the company’s cost of goods manufactured method by Rp.13.320.620 This difference occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that umkm calculate all variable and fixed overhead costs in detail and use the full costing method calculation.