Perhitungan Harga Pokok Produksi Sebagai Dasar Penentuan Harga Jual Produk dengan Metode Full Costing pada Usaha Kecil dan Menengah Pabrik Tahu "Masikun"
| Main Author: | Utomo Prihantoro |
|---|---|
| Format: | Bachelors |
| Terbitan: |
STIE Putra Bangsa
, 2018
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| Subjects: | |
| Online Access: |
http://lib.stieputrabangsa.ac.id:80/index.php?p=show_detail&id=7061 http://lib.stieputrabangsa.ac.id:80/repository/153300578.pdf |
Daftar Isi:
- The main purpose of the company is no exception the factory knows "Masikun" is to obtain maximum profit. To achieve maximum profit, the company must be precise in determining the cost of production. In determining the cost of production needs to consider which approach should be used by the company. So far, the company also follows the level of price changes in the market in determining the cost of goods sold and other costs associated with the production and marketing process. Condition this is less effective and efficient for factories that calculate the cost of production. Full costing is a costing method that takes into account all the elements of production cost into the cost production, which consist of raw material costs, labor cost, and factory overhead cost both variable and fixed. To be able to compare and find out the selling price set by the company and outhors, as well as profits form the company so that they can determine the cost of production with the method used by the outhoris a full costing. The purpose of this research is to find the cost of production in November and December using full costing method. The result of the study of selling price for small tofu in November was Rp 165 each unit, knowing the big November in the amount of Rp 436 each unit, know small in December of Rp 176 each unit, knowing the month of December Rp 426 each unit. Keywords: production cost, cost of production, and sales price product