Perhitungan Biaya Pokok Produksi dengan Metode Full Costing (Studi pada Usaha Dagang Delima Jaya Perabot Jalan Panglima Denai Medan Amplas)

Abstract

Trade Enterprises Delima Jaya Furniture is a business that is engaged in the manufacture and sale of household furniture made of teak wood raw material including sofas , cabinets , buffets , beds and so on . In calculating the cost of production , Delima Jaya Furniture Trade Effort only take into account raw material costs Rp 7,500,000 plus the direct labor costs Rp 2,250,000 and rental fees and other costs amounting to Rp 1,250,000 . This calculation does not identify any indirect production costs associated with the production process . The purpose of this study was to determine differences in the calculation of production cost for one unit is calculated by UD risban Delima Jaya Furniture and perrhitungan production costs with full costing method so that the results of these calculations can give an accurate overview and detailed calculations that must be adopted by UD Delima Jaya Furniture . The type of this research is descriptive qualitative research . Data were collected through primary data , then the data were analyzed by using descriptive qualitative method to describe in detail the calculation of the cost of production is done by UD Delima Jaya , identifying costs that are not taken into account and compares the calculation of production costs through full costing method . The results showed that the results of calculation of production cost for one unit is calculated by UD risban Delima Jaya too large at $ 11 million compared with the calculated cost of production through full costing method that is only Rp 10.583 million . This difference lies in the identification of indirect production costs