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ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL Misnawati
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.55

Abstract

This research was conducted to determine the calculation of the cost of goods manufactured and the selling price according to the company, the full costing method and the variable costing method. The results of this study indicate that there are differences in the results of the calculation of the cost of goods manufactured and the selling price carried out between the company method with the full costing method and the variable costing method. The calculation using the company method yields a production cost of Rp. 3,231,000 with a selling price of Rp. 4,000,000, while according to the full costing method the cost of production is Rp. 3,571,551 with a selling price of Rp. 4,535,869 and according to the variable costing method The cost of production is Rp. 3,225,384 with a selling price of Rp. 4,096,238. The difference is because the calculations made by the company have not recognized all costs related to the production process. This study concludes that the calculation of the cost of production and the selling price by the company is not right, because it does not enter costs properly
Co-Authors Adilla, Ulfa Afifah Bidayah Agustina AHMAD RIDUAN Albertus Purwaka Alifiah Nurachmana Alya Fariha, Dita Andini, Julia Anggi Deliana Siregar Antony Djong, Vanness Jan Ho Arifin Ayu Pertiwi, Linda Ayudhia Rachmawati Chandra, Muhammad Chicin Jesika Ardiyanti Didik Hariyono Dwi Kartika Prananingrum Eka Asi, Yuliati Eliyanti Agus Mokodompit Eny Luthfiyah Fitrotin Erpin Evendi Fatmawati Fatmawati Fauzi , Fahri Fepriani, Deka Fitria Fitriansyah Hana Pertiwi hapita Hapsari Windayati hardi yanti cahyati, siti Hesti Febriani Hidayah, Novita Nurul Ibnu Yustiya Ramadhan Istikomah Ita Purnamasari Kamila, Faiza Syafa khairul rahmad, khairul Khairunnisa, Hera Khamim, Siti Klis Dianti Lara Azlia Lazarus Linarto Linggua Sanjaya Usop Liona Efrina S LISWATIN luthfiyah, eny Maisaroh Marlia Adriana Marsellisa Nindito, Marsellisa Marzatillah Mawaddah Miliyati, Dewi Fitria Mita Agustina, Mita Moneca Diah Listiyaningsih Muhammad Firdaus Muhammad Zulfadhilah Muzaqi , Muhammad Choirul Nilawati, Ika Nilfatri Nirena Ade Christy Nita Hestiyana, Nita Noraida Norminawati Dewi Norminawati Dewi Novalia Widiya Ningrum Novianti, Trie Rezky Nurbaiti Nurhardiani Nurhardiani Nurhidayat , Rifki Nurlita Feblian Pajrini, Ani Pardilla , Irva Alrisyaduhita Patrisia Cuesdeyeni Paul Diman Perdana Aditya, Perdana Petrus Purwadi purwaka, albertus Puspita , Shindy Rahmatia Riagil , Julia Putri Riandari, Dian Ayu Ritonga, Magdalena Rochadi, Abigail Kartika Rosandini , Adella Nadhif Ruslan Sadi, Putri Permata Setiady, Irsyandi Syifa Setiana, Sulis Setiani Novitasari Setyowati, Heny Shazkya Annura Rizky Siti Hardi Yanti Cahyati Siti Salma Siti Tazkirah Sofiyanti, Ida Sri Widati Stefani Ratu Lestariningtyas Sudirman Suhaimi SULIHATI Susi, Susilawati Syarah Veniaty Tri Utami Ulfa Maszura Vera Amalia Wahyu Kristiningrum Widayati Widuri, Elva Shanty Yulia Morsa Said Yulina Mingvianita Yumanda , Inayah Dwi Setia Yunila Zakiah, Raudatul Zeni Sunarti Zuraini