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All Journal AkMen JURNAL ILMIAH JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pengabdian Masyarakat Multidisiplin
Fifitri Ali
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Journal : AkMen JURNAL ILMIAH

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PERHITUNGAN HARGA POKOK PRODUKSI KERUPUK DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Kasus Pada UKM Kerupuk Cita Rasa Sidomulyo Barat – Pekanbaru) Fifitri Ali; Annisha Harianti
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1198

Abstract

This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculating the cost of goods manufactured using the full costing method, there is a difference with the calculations made by the UKM. The difference in the calculation of the cost of goods manufactured based on the UKM using the full costing method per product unit is Rp 9.90 for Palembang crackers and Rp 3.42 for rice crackers. Meanwhile, the overall difference between the calculation based on UKM and the calculation using the full costing method is Rp 13.32 per product unit. This is because the imposition of more detailed overhead costs for each product. The calculation of the cost of goods manufactured according to the company does not separate the cost of goods manufactured per product, while the calculation of the cost of goods manufactured using the full costing method separates the cost of goods manufactured for each product. Keywords : Cost of Goods Manufactured, Full Costing, Overhead Cost
Co-Authors Annisha Harianti Hamdani Arifulsyah Heri Ribut Yuliantoro, Heri Ribut Meliza Putriyanti Zifi Tobi Arfan