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Yely Sulistyawati
Faculty Of Economics, Balitar Islamic University
Social Sciences

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CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD Suprianto Suprianto; Bina Andari; Yely Sulistyawati
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.862 KB) | DOI: 10.35457/jares.v4i1.688

Abstract

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.
Co-Authors Bina Andari Suprianto Suprianto