ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABLE COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI PADA HOME INDUSTRY KERICU CANTIQA
Kata Kunci:
Harga Pokok Produksi, Biaya Penuh, Biaya VariabelAbstrak
The results of the research show that the Kericu Cantiqa home industry still uses a simple method in calculating the cost of production so that there are cost classifications that are not clearly detailed and there are still some costs that have not been included in the calculation of the cost of production with the calculation result per pack being Rp. 15,377.5. The application of the full costing method takes into account all elements of production costs into the production costs with the calculation result per pack being Rp. 15,673.97. The application of the variable costing method only takes into account production costs that behave variable into the production costs with the calculation result per pack being Rp. 15,606.67. There is a difference in the value of the cost of production between the three methods, namely the calculation results applied by the Kericu Cantiqa home industry are lower than those applied by full costing and variable costing.
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