Analisis Perhitungan Pokok Produksi dengan Menggunakan Metode Full Costing Studi Kasus pada Apem Singkong Keju Pak Gede

Abstract

The title of this research is "Micro, Small, and Medium Enterprises (MSMEs) Study: Apem Cassava Cheese by Mr. Gede. The subject of this research is a home industry business that produces cakes every day to sell to customers. This research aims to determine the calculation of the cost of production by applying the Full Costing method to Pak Gede Cheese Cassava Apem MSMEs. In this research, the method used is a quantitative descriptive method using interviews, observation and documentation. Based on the research results, it shows that there is a price difference of Rp. 19 with a calculation according to MSMEs of Rp. 1,467 and full costing of Rp. 1,486 with production costs of IDR 42,382,000 which includes the costs of raw materials, labor, packaging and electricity and for calculations using the full costing method there are depreciation cost.

Keywords: Production Cost Calculation; Full Costing Method