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ANALISIS HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL DENGAN METODE FULL COSTING PADA INDONESIA PUBLISHING HOUSE

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ABSTRACT Analysis of Cost of Goods Manufactured in Determining the Selling Price Using Full Costing Method at Indonesia Publishing House Written by: Rifko Yendi Sinaga NIM : 1232090 The purpose of this study was to find out the benefit implementation of full costing system in the company. Whether the use of full costing could make the distinction cost more accurate so it can help companies obtain higher profits. In the process of this study the researcher used descriptive method. It was using prior elaboration of the company situation based on data and facts. For primary data the researcher conducted interviews and documentation were then processed qualitatively, then analyzed the data and facts in order to draw conclusions and suggestions to improve the company itself. Based on the research that has been conducted in IPH, it can be seen that by using a full costing manages to make a distinction overhead compared with the results of company method. According to the researcher counting it was found that the differentiation of the cost charged to the book Encyclopedia of Fruits and Vegetable Juices with the company method was Rp. 202.975.293 while with full costing method was Rp. 144 949 827, while the selling price was Rp.257.000and with full costing was Rp. 170 500. From the above conclusion can be concluded that by using a full costing would provide a more accurate calculation of Cost of Goods Manufactured in determined selling price. Cost of sold. Keywords: Cost of Goods Manufactured, Cost of sold, Full Costing