ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA BENGKEL LAS BUBUT SUMBER MOTOR PEMATANG SIANTAR

Abstract

The purpose of this study is: to determine 1) the calculation of cost of production and selling price at the welding workshop lathe Motor Pematang source Siantar, 2) Overview of the selling price at the welding workshop lathe Motor Pematang source Siantar. This study was conducted using the full costing method, this method determines the cost of production in determining the selling price that takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. The results of this study indicate that the calculation of the cost of production of the fence at the lathe welding workshop sumber motor Pematang Siantar can be seen that the cost of production of the company's method with the full costing method has a difference in results, because the cost of production of the company's method does not include direct labor costs and factory overhead costs, and for the full costing method in determining the cost of production using accounting calculations classified as raw material costs, direct labor costs, and factory overhead costs, then the results of the analysis of the calculation of cost of production by using the method of full costing with persahaan method has changed, in determining the selling price, the company still uses the traditional calculation of the multiplication of each per meter of fence produced, in this analysis to determine the exact selling price and accurate then using the method of cost plus pricing, then the results of anaslisi determination of the selling price of the company's method with the method of cost plus pricing, the selling price of the company's method is too high.