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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK PADA CV. CIHANJUANG INTI TEKNIK

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ABSTRACT ANALYSIS OF PRODUCTION COST CALCULATION WITH FULL COSTING METHOD IN DETERMINING PRODUCT SELL PRICE IN CV. CIHANJUANG INTI TEKNIK Written By: Elista Simbolon NIM: 1432116 The purpose of this study was to determine whether there was a difference between the calculation of the cost of production that had been done by the company with full costing method in determining the selling price of products according to the company with cost plus pricing method and to know the benefits of the application of full costing method at the company. In the research process, the authors used descriptive method, that was research using first explanation of the state of the company based on existing data and facts. Data obtained from documentation, interview and observation. Based on the results of research indicated that the calculation of cost of production with full costing method was greater than the calculation according to the company that the full costing method included all the factory overhead costs and the basis of factory overhead cost allocation. The cost of production by company was Rp. 6,580,868,000 per unit is Rp. 407.31, while the cost of production with full costing method was Rp. 6,745,991,374 per unit was Rp. 417,52. The difference in the calculation of cost of goods manufactured was Rp. 165,123,374 and the cost of production per unit is Rp. 10.21. To determine the selling price of Bandrek product shows that the selling price of Bandrek per unit with cost plus pricing method was bigger compared to the selling price according to the company that was for the selling price according to the company was Rp. 500,12 while the selling price by cost plus pricing method was Rp. 513.55 and had a difference of Rp. 13 with a difference of 2.6% percentage. Based on the above explanation concluded that by using the full costing method provided a more accurate calculation in determining the selling price Bandrek products to determine the expected profit of the company but still can compete with other companies. Keywords: Cost of Production, Full Costing, Product Selling Price, Cost Plus Pricing.