PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING GUNA PENETAPAN HARGA JUAL PADA PABRIK KOPI ARGOPURO TANGGUL

Abstrak

This study aims to examine how the application of full costing calculations in determining the cost of production and profit margin for determining the selling price at the Argopuro Tanggul coffee factory. The object of this study uses the Argopuro coffee factory which is a business entity engaged in the manufacturing sector located in Tanggul Kulon, Tanggul District, Jember Regency, East Java. This study uses a descriptive qualitative approach. Data collection is carried out by means of observation, interviews, and documentation. The results of this study conclude that the application of the calculation of the cost of production at the Argopuro coffee factory using the full costing method is higher than the calculation according to the company. This is because the company has not included all cost components incurred for the production process, such as variable overhead costs and non-production costs. In this method, it is required to include all costs incurred in the production process. So that it also affects the determination of the selling price. in this method, it is required to include all costs incurred in the production process, including fixed overhead costs and variable overhead costs.