ANALISIS PENERAPAN HARGA POKOK PRODUKSI BERDASARKAN VARIABLE COSTING DAN FULL COSTING (Studi Pada PT Graha Niaga Buton Kota Baubau)

Abstrak

This study aims to determine the calculation of the cost of production of iodized salt which is calculated by PT Graha Niaga Buton Baubau City by using variable costing and full costing method. Data collection techniques using the method of literature study, interview and documentation. Data analysis method used is descriptive analysis.The results of this study indicate that the costs calculated by the company using variable costing method there are some costs incurred by the company but not calculated as labor costs are not directly, land tax and building and depreciation of the building cost of production calculation using variable costing method which is calculated by the company is lower in comparison with full costing calculations. Full costing calculations can reflect how much the actual costs incurred by the company in its production activities.