PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA UD.VIKA DONAT

Abstrak

The purpose of this study is to determine whether there is a difference between the calculation of the cost of production that has been carried out by the company with the full costing method. The results of this calculation indicate that there are differences in the calculation of the cost of production according to the company with the full costing method. From the calculation of the cost of goods manufactured that have been carried out are as follows during January: The value of Rp 30,637,231, this cost from the cost of raw materials amounting to Rp. 8,934,000, direct labor costs Rp. 9,100,000, variable factory overhead costs Rp. 8,630,000, fixed factory overhead costs Rp. 3,973,231. For the Cost of Production per donut variant of Rp. 7,659,307 and the cost of production per donut is Rp. 709. While the calculation of the cost of production according to UD vika donut is Rp. 27,864,000 obtained from the material cost of Rp. 16,164,000 and labor costs Rp. 11,700,000. So the Difference in Production Cost of Companies with the Cost of Production Full Costing Method is Rp. 2,773,231. And in February the value of Rp 31,856,231, this fee from the cost of raw materials amounting to Rp. 9,678,000, direct labor costs Rp. 9,100,000, variable factory overhead costs Rp. 9,105,000, fixed factory overhead costs Rp. 3,973,231. For the Cost of Production per donut variant of Rp. 7,964,058 and the cost of production per donut is Rp. 681. While the calculation of the cost of production according to UD vika donut is Rp.29,233,000 obtained from the material cost of Rp. 17,533,000 and labor costs Rp 11,700,000. So the Difference in Production Cost of Companies with the Cost of Production Full Costing Method is Rp2,623,231