PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN PADA MELAYU IZZA TAYLOR
DOI:
https://doi.org/10.52624/cash.v6i1.2368Keywords:
Harga Pokok Produksi, Harga Pokok Pesanan, Full CostingAbstract
Penelitian ini bertujuan untuk mengetahui harga pokok produksi Melayu Izza Tailor yang merupakan penjahit melayu dengan menggunakan pendekatan full costing. Penelitian ini menemukan bahwa terdapat perbedaan perhitungan harga pokok ketika menggunakan metode harga pokok pesanan dibandingkan dengan metode full costing. Selisih biaya sebesar Rp7.312,000 sehingga diperoleh selisih keuntungan sebesar Rp3.542.900,00 atau 3,1%. Disimpulkan bahwa dengan menggunakan metode full costing terjadi kenaikan harga pokok karena masuknya biaya penyusutan yang sebelumnya tidak diperhitungkan oleh perusahaan.
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