Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Diusaha Keripik Kanala Desa Totokaton

Abstract

Determination of the cost of production is very important considering the benefits of
information on the cost of production are to determine the selling price of products, to
monitor the realization of production costs, to calculate periodic income and to determine the
cost of inventories of finished products and products in process which are presented in the
balance sheet. In determining the cost of production, two methods can be used, namely the
full costing method and the variable costing method. In the full costing method, all costs are
calculated, both fixed and variable, because one way to control costs is to calculate the cost
of production to determine the selling price of the product itself. This study aims to determine
the calculation of the cost of production using the Full Costing method. The type of research
carried out by the researcher is field research or field research, where field research is a
research conducted at the research location with a qualitative descriptive nature. Data
collection techniques researchers used interviews and documentation. The interview
technique in this study used a guided free interview. The source of the data was taken by the
owner of the Kanala Chips UMKM and records of the production costs of Kanala Chips
UMKM.