Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Menentukan Harga Jual Pada Usaha Mebel Pd Makmur

Rahma Namira Andini (Universitas Singaperbangsa Karawang)
Angga Sanita Putra (Universitas Singaperbangsa Karawang)
Nesti Hapsari (Universitas Singaperbangsa Karawang)
⁠Achmad Nawawi (Universitas Singaperbangsa Karawang)
⁠Madjidainun Rahma (Universitas Singaperbangsa Karawang)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

Determining the right selling price depends on an accurate calculation of the cost of productions. This study aims to calculate the cost of productions using the full costing method as the basis for determining the selling price at PD Makmur’s furniture business. The research method used is quantitative descriptive, with data collection techniques including interviews, observations, and documentation. The sample consisted of an order for 60 door units in January 2026. The results of the study show that the cost of productions calculated using the full costing method to determine the selling price is higher than the calculation performed by PD Makmur. There is a difference of Rp138.000 (34,50%) per unit of door sold. This difference is due to the differing calculations of factory overhead costs between the full costing method and the company’s method..