Evaluasi Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada Malva Konveksi

Abstract

The  research aims to calculate the of cost of production to determine  the selling price in Malva Konveksi. The calculation cost of production to determine the selling price using full costing method. 

The research method used in this research is qualitative descriptive. Data is collected using documentation method and data is analyzed using full costing method to calculate cost of production and sale price.  

The results showed that the company’s calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a company’s method is Rp. 63,818,850 and according to the full costing method is Rp. 65,282,100. This is because in the calculation of factory overhead cost companies do not take into account seme cost into the cost of production as the cost maintenance of machine, and the cost of depreciation of machine. The discovery of deficiencies in the classification of cost, it is very influential on the determination of cost of production and it is role in the selling price.