Text

ANALISA FULL COSTING DAN VARIABLE COSTING TERHADAP PENENTUAN HARGA POKOK PRODUKSI

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT ANALYSIS FULL COSTING AND VARIABLE COSTING AGAINST DETERMINATION OF COST OF GOODS MANUFACTURING ON PT. ASIA PASIFIC FIBER, TBK IDONTA SITOHANG NIM:1532145 This research aims to analyze the Full costing and variable costing against cost of goods manufacturing on PT.Asia Pacific Fibers, Tbk for one year in 2017. this research data is secondary data. Is statement of cost of goods sold year 2017, also conducted the interview against the managers of the company.This research produces conclusions where at production cost analysis using Full costing getting the production costs from Moon January until December 2017 in total is increasing, but the increase is moving in fluctuations.Where in December there is a higher cost. RP 1,993,865,507,926.33 because of the different number of total quantity of goods in production.On the analysis of the cost of goods manufacturing using variable costing method to the total cost of production from January to December increased costs occurred in fluctuations and in December there is a higher cost Rp 1,936,863,140,396.74 this is because the production of goods.So it can be inferred that there is production with crocodile calculation used Full costing and variable costing, cost of goods manufacturing calculations which use the Full costing produces a cost greater than variable costing .The same thing will happen when cost mark up. Keywords: Full costing and variable costing, cost of goods manufacturing