Perhitungan Biaya Produksi Ayam Bakar dengan Metode Full Costing (Studi Kasus Ayam Bakar Kaki Lima Jalan Dr. Mansyur III Padang Bulan Medan)

Abstract

To avoid errors in the calculation of cost of production and cost efficient to produce required an appropriate method. The exact method used in calculating the cost of production is the full costing method. As for the problem of this research is an error in the calculation of production costs generated often causes the price is set too low or too high. This resulted in an incompatibility of the expected profit with the actual profit we earn. The purpose of this study is to analyze the production costing roasted chicken with traditional methods and to compare the calculation of production costs between the traditional methods used by Ayam Bakar Kaki Lima with full costing method. This research uses descriptive qualitative method, a series of research activities carried out by collecting existing data to be processed further back so as to give a clear picture, directed, and a thorough discussion of the problem in general. Data collection techniques using in-depth interviews and observation techniques. Discussion analyzed through the observation and interpretation using. Informants in this study amounted to 6 people are managers, parts production and parts shopping. From the analysis we concluded that the traditional method in the calculation of cost of production has been known that if you use intermediate goods in total production costs Rp 643.433 daily roasted chicken is and the cost per unit of production or production cost per package roasted chicken is Rp 15.000. If using raw material production costs alone total daily production roasted chicken is Rp 472.353 per unit and the cost of production or cost of production per package roasted chicken is Rp 11.117. While calculations using the full costing method has been known that if you use intermediate goods in total production costs Rp 965.244 daily roasted chicken is and the cost of production per unit of production or cost per package roasted chicken is Rp 19 567. If using raw material production costs alone total daily production roasted chicken is Rp 795.046 per unit and the cost of production or cost of production per package roasted chicken is Rp 16.573. Targeted profit Ayam Bakar Kaki Lima by 20%.