Analisis Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing sebagai Dasar untuk Menentukan Harga Jual Batik pada UD Rangsang Batik Yosowilangun

  • Gabriela Charteris STIE Widya Gama Lumajang
  • Yahdi Yahdi STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang

Abstract

The purpose of this study is how to calculate the cost of production by using the full costing method in determining the selling price. The method used is descriptive quantitative. In calculating the cost of production that has been done by UD Rangsang Batik Yosowilangun has a difference with the calculation of the cost of production using the full costing method. This is caused because the calculation of cost of production according to UD Rangsang Batik Yosowilangun does not allocate costs based on the production function. As well as indirect costs such as electricity and water, inventory inventory and maintenance and repairs that are not calculated by UD Rangsang Batik Yosowilangun. The cost of production affects the selling price, the higher the cost of production, the higher the selling price of an item. The selling price according to the full costing per year is different. From year to year, prices have increased. Besides that the difference obtained is also different. Even the selling price according to the full costing is higher than the selling price of UD Rangsang Batik Yosowilangun. if UD Rangsang Batik Yosowilangun uses the selling price according to the full costing, then UD Rangsang Batik Yosowilangun will develop further. Because by using the full costing method UD Rangsang Batik Yosowilangun does not need to think about or spend any more money and take the profits obtained for depreciation costs. If you are still spending costs, you will get fewer profits.

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Published
2019-07-06