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All Journal Informatika Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Nadila, Riska
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Education Library & Information Science Social Sciences Other

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Journal : Informatika

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Analisis Perhitungan Biaya Produksi Dengan Metode Variable Costing Pada PT. Gudang Garam Tbk. Padang Sidempuan Nadila, Riska; Kamila, Kamila; Nasution, Muhammad Lathief Ilhamy
Jurnal Informatika Vol 12, No 1 (2024): INFORMATIKA
Publisher : Fakultas Sains & Teknologi, Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/informatika.v11i1.5399

Abstract

Variable costing method is a method of determining the cost of production that classifies costs based on cost behavior. The calculation of the cost of production is an important thing to note because of the increasing competition between companies in producing quality products at quite competitive prices. The purpose of this study was to analyze the calculation of the cost of production using the variable costing method for the selling price of Cigarette Clove Filters at PT. Gudang Garam. Based on the calculation of the cost of production using the company method, it is higher than the calculation using the variable costing method. The cost of production using the company method is IDR 100,704,757,320 and the calculation of the cost of production using the variable costing method is IDR 68,304,757,320. Determining the selling price of the method calculatiion of the cost of production using the company method is higher than the variable costing method of IDR 1,510.57/stick. While the calculation of the cost of production using the variable costing method, the unit selling price of the product is IDR 1,024.57/stick. The difference in the selling price of this product unit occurs because the calculation of the cost of production is also different.
Co-Authors Hijriana, Isni Kamila, Kamila Miniharianti Muhammad Lathief Ilhamy Nasution Urmila Wahidanur Yusnita