ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENERAPKAN METODE FULL COSTING PADA UKM PEMBUATAN TAHU
Keywords:UKM Tofu, Full Costing Method, Cost of production
The calculation of the cost of production is very important in order to increase the competition that occurs between businesses by producing superior and quality products at relatively low prices. Especially SMEs are usually wrong in calculating the cost of production. UKM often perform simple calculations, causing less detailed calculations. This research was conducted in a tofu factory business around the area in Pekanbaru. The purpose of this study was to determine the calculation of the cost of production in a tofu factory business. by using the Full costing method. The method used in this study is a qualitative method with primary and secondary data collection techniques. Primary data is taken from interviews and direct recording of information and secondary data is taken from reference journals related to the title. The results obtained that the calculation of UKM using a very simple method, where from the comparison obtained, it can be seen that the Full Costing method is higher than the UKM method, with the results obtained for the UKM method of Rp218 per year and Rp329 for the Full Costing method with a difference of Rp111.
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