Analisis Penentuan Harga Pokok Produksi Dengan Menggunakan Metofe Full Costing Pada UMKM

Abstract

This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of goods manufactured when using the full costing method and to determine the comparison of the two methods. The location of the research is the Firman Gypsum Micro, Small and Medium Enterprises (UMKM) which is located on Jl.Teratai Indah Macanda, Gowa Regency. This type of research is a case study, the methods used are interviews, observation and documentation. Types and sources of data used are primary and secondary data, while the analytical methods used are qualitative descriptive analysis and quantitative descriptive analysis. The results of this study indicate that there are differences in the calculation of the cost of goods manufactured by the company method and the full costing method. The calculation using the company method yields the cost of goods manufactured amounting to Rp 8,269.5, while according to the full costing method the cost of production is Rp 9,274.3. The difference is because the calculations made by the company have not recognized all costs associated with the production process. This study concludes that the calculation of the cost of goods manufactured by the company is not accurate, because it does not include all costs correctly in the calculation of the cost of goods manufactured.