Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan dengan Metode Full Costing dan Variable Costing (Studi Kasus pada CV Oblong Itam Pontianak)

Abstract

This study aims to analyze the determination of cost of goods manufactured and cost of goods sold using full costing and variable costing methods, and also to find out how to determine the cost of goods manufactured that has been applied by the company. This study uses descriptive qualitative method that will examine more deeply calculations with full costing and variable costing methods in determining the cost of goods manufactured in CV Oblong Itam Pontianak.

The results of this study indicate the determination of cost of goods manufactured that used by the company so far is only by calculating the cost of direct materials and direct labor. Both of these calculation methods have a larger number compared to the method used by the company because it does not include an element of factory overhead costs.

Keywords: Cost of Goods Manufactured, Cost of Goods Sold, Variable Costing, Full Costing

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