ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING UNTUK MENETAPKAN HARGA POKOK PRODUKSI PADA USAHA KERUPUK (Studi Kasus Usaha Milik Ibu Marlina di Desa Penuba, Kecamatan Selayar, Kabupaten Lingga)
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Institusion
Universitas Maritim Raja Ali Haji
Author
SARITA, RAHMA
Eka Ratih, Asri
Yuli Sari, Rizki
Eka Ratih, Asri
Yuli Sari, Rizki
Subject
332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Datestamp
2022-07-25 07:07:55
Abstract :
This study aims to analyze determine the cost off goods manufactured using the full costing method the Usaha Kerupuk Ikan Ibu Marlina. Full costing is a method of determining the cost of production that takes into account all elements of pro-duction costs into the cost of production, which consists of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. The scope of this research isbthe cost. The method used in this research is descriptive quan-titative. Data were collected by direct observation and questionnaire. Types od data used were primary data. The result show that the basic production costs per setengah kilogram the full costing method kerupuk ikan ibu Marlina Rp. 20.256,40 . The calculation of the cost of production in this study is more effective and accurate by using the full costing method compared to the conventional calculation carried out by the fish cracker business of Marlina. This is because the calculation is carried out by considering many cost elements during the productions proceses.
This study aims to analyze determine the cost off goods manufactured using the full costing method the Usaha Kerupuk Ikan Ibu Marlina. Full costing is a method of determining the cost of production that takes into account all elements of pro-duction costs into the cost of production, which consists of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. The scope of this research isbthe cost. The method used in this research is descriptive quan-titative. Data were collected by direct observation and questionnaire. Types od data used were primary data. The result show that the basic production costs per setengah kilogram the full costing method kerupuk ikan ibu Marlina Rp. 20.256,40 . The calculation of the cost of production in this study is more effective and accurate by using the full costing method compared to the conventional calculation carried out by the fish cracker business of Marlina. This is because the calculation is carried out by considering many cost elements during the productions proceses.
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