ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL
(Studi kasus pada CV. Natural Probiotic Indonesia)
Abstract
The purpose of this study is to determine the calculation of the cost of production using the full costing method as the basis for determining the selling price. This type of research is a case study. Data obtained by conducting interviews, documentation, and observation. The data analysis technique used to answer the problem formulation is descriptive analysis. The results of the study indicate that there is a difference in the cost of production set by the company based on estimates calculated from what is usually issued to produce yogurt. According to the company's estimation, the basic price for 1 liter yogurt drink is Rp. 26,624.17, while the cost of goods according to the full costing method is Rp. 29,957.50. For yogurt drink packaging 250 ml according to the company's estimate is Rp. 7,056.04 while the cost of goods according to the full costing method is Rp. 7,889.38. Meanwhile, the cost of yogurt ice lolly according to the company is 1,116.21 while according to the full costing method it is Rp. 1,282.88. Apart from that, the selling price is also quite different.References
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