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description Journal article public Jurnal Online Insan Akuntan

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

Yuliyanti Yuliyanti, Rishi Septa Saputra
Published 2017

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

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  • visibility 286 views
  • get_app 1211 downloads