Penentuan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing pada UD. Membiri

Abstrak

The background of this research is the existence of the act of basic-price determination that is not correspond with the prevailing theory in UD. Membiri company. The research methodology that is utilized in this research is descriptive-comparative, with analysis using the instrument of full costing.The research result shows that the basic-price of baruasa cookies that is calculated with the company calculation method is Rp. 15,046 for the plain baruasa cookie, Rp.20.820 for the cashew baruasa cookie, Rp. 15.165 for palm sugar flavour baruasa cookie, Rp. 22.396 for palm sugar with cashew flavour, and Rp. 16.242 for sesame baruasa cookie. The production basic-price of the baruasa cookie calculated according to the full costing method for the plain baruasa is Rp.15.806, for the cashew baruasa is Rp.21.580, for the palm sugar flavour baruasa is Rp.15.926, for the palm sugar with cashew is Rp.23.156, and for the sesame baruasa cookie is Rp.17.003. The difference in the calculation result of the production basic price calculation using the company calculation method is lower compared to the result of the calculation using full costing method. The cause of the situation is the element of fixed assets and maintenance depreciation costs in the determination proces of production basic price is not included by the company.