ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PABRIK TAHU MAKMUR DENGAN METODE FULL COSTING

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Efa Agustina
Refky syafril
Wella Rosa Lina

Abstract

This full costing method is a method that is quite helpful in determining the correct Cost of Production (COGS) so that undercosting does not occur. Determination of the cost of production using this full financing method can be a tool in the management of a manufactured product. The purpose of this study is to analyze the comparison between the cost of the product determined by the company or factory with the calculation using the full costing method and can analyze the results of the calculation using the full costing method that has been done. This research was carried out in the "Makmur" tofu factory business. Data obtained through interviews with those who have a factory know directly by asking questions from parties related to the problem being discussed. The results of the calculation of the cost of production using the full cost method are greater than the calculation of the company's cost of production method. The difference is due to the imposition of factory overhead costs calculated using the full cost method more thoroughly and in detail.


 


 

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