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Sulistia Suwondo
Accounting Study Program, Politeknik Negeri Bandung, Bandung, West Java, Indonesia
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Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Nuri Fitriani; Arry Irawan; Neneng Dahtiah; Riauli Susilawaty Hutapea; Sulistia Suwondo
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Co-Authors Afriady, Arif Ajeng Fadhilatunnisa Aldi Rinaldi Nurmawan Arry Irawan Barnas, Benny Bulan Prabawani Carolina Magdalena Lasambouw Dahtiah, Neneng Dea Meliana Debby Veramitha F Dian Imanina Burhany Dodi Budiman Margana Hadiani, Fatmi Hasanah, Rahmawati Hastuti Hastuti Hepi Ludiyati Hindarsah, Ida Hudaya, Rida Hutami Hasnau Ishak, Jouzar Farouq Ita Susanti Kamalah Saadah Khairina Tamimi Pranotoputeri Lina Setiawati Mia Rosmiati Mochamad Umar Mai Muhammad Jiddan Zamhar Muhammad Yunus Maulana Naswa Aziza Huwaida Rahmatunnisa Nono Wibisono Novianty, Ira Nuri Fitriani Pakpahan, Rosma Rahma Nazila Muhammad Raras Santiadin Rendra Trisyanto Surya Riauli Susilawaty Hutapea Sarah, Ira Siti Sembiring, Etti Ernita SUMIYATI SUMIYATI Supriatna, Iyeh Tasha Ulfah Haura W. Tri Hartono Yadhi Aditya Permana Yanti Rufaedah, Yanti