Analisis Harga Pokok Produksi Roti Berdasarkan Metode Full Costing dan Variable Costing

  • Yuliyanti Yuliyanti Akuntansi; Akademi Akuntansi Bina Insani
  • Rishi Septa Saputra Akuntansi; Akademi Akuntansi Bina Insani

Abstract

Abstrak: Menganalisis penentuan harga pokok produksi perlu diketahui biaya produksi yang terjadi berkaitan langsung dengan proses produksi. Kondisi tersebut akan berpengarauh terhadap penentapan harga jual yang akan diperoleh UKM. Tujuan peneilitain ini adalah mengetahui perhitungan harga pokok produksi menggunakan metode full costing dan variable costing dalam proses penentuan harga jual pada UKM Roti Sari Murni. Hasil peneilitian menunjukan bahwa perhitungan harga pokok  produksi dengan menggunankan metode full costing dan variable costing terdapat selisih harga.Maka dapat dilihat bahwa harga jual Roti menggunakan metode full costing lebih tinggi harga jualnya dibandingkan harga jual dengan menggunakan metode varible costing.
 
Kata kunci: Harga Pokok Produksi, Metode Full Costing dan Metode Variable Costing, Harga Jual
 
Abstract: Analyze the determination of cost of production needs to note that the production cost were related directly to the production process. The condition willaffect the determination of the selling price to be obtained by the UKM. The purpose of this study was to determine the cost of production calculations using the full costing method and variable costing method in the process of determining the selling price on the Bread UKM.The results showed that the calculation of the cost of  production by using full costing method and variable costing method are price. It can be see that the selling price bread of  full costing method is higer than price bread of variable costing method.
 
Keywords : Cost of Production, Full Costing Method, and Variable Costing Method, Selling Price

Author Biographies

Yuliyanti Yuliyanti, Akuntansi; Akademi Akuntansi Bina Insani
Akuntansi; Akademi Akuntansi Bina Insani
Rishi Septa Saputra, Akuntansi; Akademi Akuntansi Bina Insani
Akuntansi; Akademi Akuntansi Bina Insani
Published
2017-12-21
How to Cite
YULIYANTI, Yuliyanti; SAPUTRA, Rishi Septa. Analisis Harga Pokok Produksi Roti Berdasarkan Metode Full Costing dan Variable Costing. Jurnal Online Insan Akuntan, [S.l.], v. 2, n. 2, p. 229-236, dec. 2017. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/642>. Date accessed: 15 dec. 2018.