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Journal : Informatika

Analisis Perhitungan Biaya Produksi Dengan Metode Variable Costing Pada PT. Gudang Garam Tbk. Padang Sidempuan Nadila, Riska; Kamila, Kamila; Nasution, Muhammad Lathief Ilhamy
Jurnal Informatika Vol 12, No 1 (2024): INFORMATIKA
Publisher : Fakultas Sains & Teknologi, Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/informatika.v11i1.5399

Abstract

Variable costing method is a method of determining the cost of production that classifies costs based on cost behavior. The calculation of the cost of production is an important thing to note because of the increasing competition between companies in producing quality products at quite competitive prices. The purpose of this study was to analyze the calculation of the cost of production using the variable costing method for the selling price of Cigarette Clove Filters at PT. Gudang Garam. Based on the calculation of the cost of production using the company method, it is higher than the calculation using the variable costing method. The cost of production using the company method is IDR 100,704,757,320 and the calculation of the cost of production using the variable costing method is IDR 68,304,757,320. Determining the selling price of the method calculatiion of the cost of production using the company method is higher than the variable costing method of IDR 1,510.57/stick. While the calculation of the cost of production using the variable costing method, the unit selling price of the product is IDR 1,024.57/stick. The difference in the selling price of this product unit occurs because the calculation of the cost of production is also different.
Co-Authors Ade Rizki Meilani Adelia Fitra Gustari Ahmad Alfarezi Ahmad Fadelsyah Ahmad Perdana Indra Ananda, Muhammad Risqi Anisah Nasution Aprilliyansyah, Ary Bagas Aqwa Naser Daulay Ardhya Redina Ardiani, Kiki Arifin Fauzi Lubis Arnita Septiani Panjaitan Ary Bagas Aprilliyansyah Aryabimo Reksapramudya Asra, M Rifki Asy’ary, Muhammad Hasan Atika Atika Ayuni Syafitri Barus, Muhammad Arif Batubara, Maryam Cahaya, Nilam Chairunnisa Dian Puspa Chilvia Azhari Cindy Triningsih Dalimunthe, Fitriyani Dela Prianti Devi Damayanti Dharma, Budi Dian Fajar Suryani Dui April Yani Simangunsong Elpina Yanti Hasibuan Endah Hardiati Enjeli, Enjeli Fachry Abda El Rahman Fadillatunnisa, Fadillatunnisa Faradilla Arafah Fatma Devi Dayanti Siagian Fauzi Irsyad Fauziah Amarani Fira Annisa Fitri Hotdiana H. Grace Amalia Tondang Haddad Aidil Nafis Hannum Harahap, Novita Harahap, Muhammad Doli Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hasibuan, Ahmad Muniruddin Hasibuan, Elpina Yanti Hasmidar Pohan Haviz, Luthfi Hendra Harmain Hendra Harmain Heri Kurniawan, Heri Ilhamuddin Nasution Imsar indah wahyuni Indah Wahyuni Indradewa, Rhian Isma Padillah Isna Khairani Isnaini Harahap Jannah, Nurul Juli Syahputri K, Kamilah Kamila, Kamila Kamilah Kamilah Kamilah, K Kamilah, K Khairul Rahman Kusmilawaty Lely Mawaddah Lilia Afriani Lindung Pratama Lubis, Muhammad Alpansyah Maidalena Maidalena Maidalena, Maidalena Manurung, Ibnu Syawali Matondang, Sabrina Natasya Maulana Abdul Malik Tambunan Maulida, Syakya Mayasari Lubis Mayori, Elsa Meilyna Febri Norenza Meliyani Meliyani Miftha Maulida Anggi Natama Miranty, Fadilla Muhamad Ikhsan Harahap Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Doli Harahap muhammad Syahbudi, muhammad Muhammad Yafiz Muliani, Siska Mustapa  Khamal  Rokan Mutiara Yolanda Nadila Irdayanti Nadila, Riska Nadya Ervina Naser Daulay, Aqwa Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Muhammad Irwan Padli Nasution, Rahmad Mulia Tama Nasution, Yenni Samri Julianti Noprillia Ramadhani Saragih Novariany Ka’u Nur Ahmadi Bi Rahmani Nur Hidayah Pulungan Nur Mija Hasibuan Nurainun Putri Nurainun Putri Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurlaila Nurlaila Nurlaila Nurlaila Nurmala Kumasari Pasaribu Nursantri Yanti Nurul Jannah Nurul Pratiwi Nurul Tri Amanda Okta Distira, Muhammad Feri Oktadistira, Muhammad Feri Padila Putri Pane, Muhammad Rivaldi Parinduri, Islah Rizky Pratama, Lindung Pulungan, Nur Hidayah Putri, Rafika Ananda Qarni, Waizul Rahmadhani, Anisa Rahman Siddik Siregar Rahman, Alif Zuan Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Raihan, Muhammad Rambe, Rizki Suhanry Ramdanil Fajar Raudah Azzahra Manurung Rica Rahim Lubis Ridho Pratama Rifa'i, Alwi Rio Ari Angga Ritonga, Rizka Sabila Rizka Nasution Rohaya, Rohaya Salwa, Faridah Santry Fadhilah Harahap Saparuddin Siregar Saragih, Siti Ramadhani Sardini, Syafira Silalahi, Purnama Ramadani Sinaga, Muhammad Syahputra Siregar, Muhammad Maulana Siregar, Rahman Siddik Siregar, Zaini Abdillah Siti Aisyah Siti Aisyah Siti Aminah Nasution Sitompul, Humaidi Sitorus, Seftia Rendiani Sri Rahmadani Sri Ramadhani Sri Ramadhani Sri Riska Ananda Lubis sri sudiarti sriwahyuni Sriwahyuni Sugianto Sugianto Sugianto Supardi Supardi Syafira Sardini Syahputri, Diana Syahvitri, Ayu Syari Nurhayani Tambunan, Khairina Tanjung, Dava Maulana Tarigan, Nia Safitri Br Taufiqur Ramadhana Teti Tri Astuti Jusasni Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Ulfah Winda Ummu Khoirotun Nisfah Vina Rahmanda Wahyu Syarvina wahyuni wahyuni Wahyuni Wahyuni Winda Sari Panjaitan Winda, Ulfah Wiwin Khairany Simanjuntak Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yulita Astri Yusrizal Yusrizal Zaini Abdillah Siregar Zalika Fauja Zuhra Nahda Zul Fahmi Napitupulu ‘Izzi, Amalul