ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PROSES TAHU PADA UD. SUMBER REZEKI DI KOTA AMBON

Indonesia

Abstract

The purpose of this research is to determine the cost of tofu production based on the process costing method at the UD tofu factory. Sources of Sustenance in Ambon City This research uses a case study method that focuses on evaluating the cost of production and the cost of tofu products per piece. This research was conducted using two approaches to the method of determining the cost of production, namely the full costing method and the variable costing method. The results of the calculation show that from the calculation of the cost of goods manufactured using the Full Costing method, when compared with the cost of goods manufactured used by the factory method, the results are the same. . This is because the calculations made by the factory only calculate costs related to the production process but are not precise in separating factory overhead costs for each product.