ANALISIS HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL PADA HOME INDUSTRY OTAK-OTAK BANG HASAN

This study aims to determine the calculation mechanism and application of the full costing method in preparing the cost of goods manufactured, which is used as the basis for determining the selling price of Bang Hasan's Otak-otak Home Industry. The research problem addressed in this study is to determine the calculation of the cost of goods manufactured by Bang Hasan's Otak-otak Home Industry and to align it with the calculation of the cost of goods manufactured using the full costing method. This aims to examine the differences between the calculation results of the cost of goods manufactured and the selling price.
The results of this study indicate that the calculation of the cost of goods manufactured in the home industry uses the conventional method, which only considers easily identifiable cost elements. Consequently, it does not consider indirect costs, resulting in a lower selling price and an underrepresentation of the actual total production cost. Calculating the cost of goods manufactured using the full costing method is done by calculating all costs in detail. This method has the advantage of providing a more comprehensive cost picture, allowing for more accurate selling price determination. The results of calculating the cost of goods manufactured using the full costing method are higher than those of the home industry method. The difference lies in the variable and fixed factory overhead costs, which affect the selling price. The higher the cost of goods manufactured, the higher the selling price.

Keywords: Cost Of Production, Full Costing, Cost Plus Pricing