CALCULATION ANALYSIS OF COST OF PRODUCTION USING THE FULL COSTING METHOD AS THE BASIS FOR DETERMINING THE SELLING PRICE OF TOFU PRODUCTS AT UD. TM MANADO by Farida I. S. Wakidin, Scientific Research Journal (Scirj), Volume X, Issue XI, November 2022 Edition

Scirj Volume X, Issue XI, November 2022 Edition
ISSN: 2201-2796

CALCULATION ANALYSIS OF COST OF PRODUCTION USING THE FULL COSTING METHOD AS THE BASIS FOR DETERMINING THE SELLING PRICE OF TOFU PRODUCTS AT UD. TM MANADO

Farida I. S. Wakidin

Abstract: The full costing method is a method of calculating the cost of production, where the cost calculation is carried out in full so that it can help UD. TM, in calculating the cost of production, and can also help determine the selling price of its products in accordance with the theory of cost accounting. This study uses a quantitative descriptive method that aims to explain and describe more deeply the calculation of basic production prices using the full costing method. Based on the results of the study, it was shown that the method of calculating the cost of production per unit and the full costing method had a difference of IDR 6.76 per piece of tofu. In addition, the selling price of tofu products also experiences a difference between the two methods, which is IDR 12.8 per piece of tofu. So the researchers recommend that UD. TM can apply the full costing method so that it can detail precisely and accurately the cost of production.

Reference this Paper: CALCULATION ANALYSIS OF COST OF PRODUCTION USING THE FULL COSTING METHOD AS THE BASIS FOR DETERMINING THE SELLING PRICE OF TOFU PRODUCTS AT UD. TM MANADO by Farida I. S. Wakidin published at: "Scientific Research Journal (Scirj), Volume X, Issue XI, November 2022 Edition, Page 11-24 ".

Search Terms: Cost of Production, Full Costing Method, Selling Price

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