Daftar Isi:
  • The cost of production is the cost incurred during the production process. This study aims to determine the calculation of the cost of production carried out by UKM Cita Mandiri which is carried out using the full costing method. The results of this study indicate that the calculation using the full costing method produces a more accurate cost of goods manufactured and a higher selling price compared to using a company method that still uses the cost of production with a calculation that is still simple. The difference in results from the calculation of the company's cost of production with the calculation of the full costing method of Rp 10.214per pack.