ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH
Abstract: Calculation and
acquisition cost of production is strongly Influenced by the application of the
method right, so the cost of production is obtained to indicate the actual
value occurs. This study conducted on Banda Aceh micro, small and medium
enterprises, especially processing businesses of tofu. The purpose of this
study is to analyze the production cost price calculation and allocation of
costs applied by Banda Aceh micro, small and medium enterprises with the
calculation the cost of production using the full costing method. The type of
data used in this study is qualitative data which presented in a descriptive or
shape description, and quantitative data is presented in the numbers. Sources
of data derived from primary data results of interviews conducted with business
owners tofu in Banda Aceh, and secondary data obtained from the literature
review and other literature that supports the writing of this study. The
results indicate that the acquisition cost of production using the full costing
method is better in analyzing production costs, its caused the calculation cost
of production using the full costing method has included all overhead costs,
both fixed and variable during the production process.
Penulis: Mifta Maghfirah,
Fazli Syam BZ
Kode Jurnal: jpakuntansidd160645
