Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada CV. Sentral Percetakan Di Kabupaten Lumajang

Abstract

The formulation of the problem in this research is how the difference between the results of the calculation of the cost of goods manufactured using the simple method and the full costing method of cost of goods manufactured, to find out the difference between the calculation of the cost of goods manufactured using the simple method and the calculation of the cost of goods manufactured using the full costing method. In this study, the authors use data analysis methods with a qualitative descriptive approach, which is a study used to describe and analyze phenomena, events, social activities, attitudes of trust. There is a difference in the calculation of the cost of production between the company's method and the full costing method of Rp.188. So the company's calculation is cheaper than full costing because the full costing method calculates all costs incurred in the company. The company should calculate the cost of production using the full costing calculation method because the full costing method takes into account all costs incurred in the company to the cost of production.