PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABLE COSTING PADA HOME INDUSTRI ANEKA CAMILAN KHAS PACET “SUMBER RIZKI ”.

NUR ELA SUSILAWATI, NUR ELA SUSILAWATI (2019) PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABLE COSTING PADA HOME INDUSTRI ANEKA CAMILAN KHAS PACET “SUMBER RIZKI ”. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Ela S, Nur. 2018. Calculation of Cost of Production with Full Costing and Variable Costing Method in Home Industry Various Snacks Typical Pacet "SUMBER RIZKI". Final project / thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Hari Setiono, SE., M.Si Advisor II : Toto Heru Dwihandoko, SE., MM., AK., CA In determining the cost of production, it is necessary to take into account the production costs directly related to the production process, namely the cost of raw materials, direct labor costs and factory overhead costs. The calculation will affect the determination of the selling price and profit that will be obtained by the company. The purpose of this study was to determine the calculation of the cost of production using the full costing method and variable costing on the Home Industry of Various Pacet Typical Snacks "SUMBER RIZKI". The analytical method used is descriptive analysis. The results show that there is a price difference in the calculation of cost of goods manufactured using the full costing method and variable costing. Variable costing method has a lower cost of production compared to the cost of production using the full costing method. The full costing method is better used than the variable costing method because the full costing method will charge all factory overhead costs both fixed and variable. Thus, the full costing method is more profitable for the company because it will impose all costs that affect the production process, this will result in a more accurate cost of production. Keywords : Cost of Production, Full Costing Method, and Variable Costing Method.

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