Evaluasi Perhitungan Harga Pokok Produksi UMKM Beppa Desa Teluk Kabba Menggunaka Metode Full Costing

Abstract

The purpose of this study is to calculate the cost of goods produced by Beppa MSMEs in Teluk Kabba Village, to calculate the selling price of Beppa in Beppa MSMEs in Teluk Kabba Village and to calculate the difference in calculating the cost of goods produced before and after the research in Beppa MSMEs in Teluk Kabba Village using the Full costing method. The data collection techniques used in this study were observation, interviews, and documentation. The collected data is analyzed through descriptive analysis. The results of this study show that there are differences in the calculation of the cost of goods produced by the company calculation with the full costing method. The cost of goods produced by Beppa uses the company's calculation of Rp. 802.6 and for the Full Costing method which is Rp. 811.3. The difference in calculation is IDR 8.7. This is influenced by the cost of raw materials, factory overhead costs both variable and fixed.