ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UD MODA GLASS GALLERY MANADO

Abstrak

UD Moda Glass Gallery Manado is one of the manufacturing companies engaged in the manufacture of glass display cases and various other types of aluminum products.  This study aims to determine the cost of goods produced based on the full costing method at UD Moda Glass Gallery Manado. The type of research used in this study is a type of quantitative descriptive research. There are two sources of data used in this study, namely primary data and secondary data. There are differences in the results of determining the cost of production. for display cases measuring 100x40x100 and 125x40x100, there is a profit difference of 28.9%. for sizes 125x 40x100 and sizes 200x 40x100 there is a profit difference of 34.8%. for a display case measuring 100x40x100 and 200x40x100, there is a profit difference of 73.7%. There are differences in determining the cost of goods produced according to the company and based on the full costing method because the company only takes into account the cost of raw materials, labor costs, and factory overage costs variable and does not take into account fixed overhead costs such as indirect labor costs, depreciation costs of machinery and equipment.

Keywords: Cost of Good Sold, Full Costing Method