PENENTUAN HARGA POKOK PRODUKSI DI MALAYU TAYLOR DIDASARKAN PADA METODE HARGA POKOK PESANAN

Abstract

Abstrak: Tujuan penelitian ini adalah untuk mengetahui biaya produksi Malayu Taylor penjahit asal Medan dengan menggunakan pendekatan full costing. Temuan penelitian ini mengungkapkan bahwa terdapat perbedaan perhitungan harga pokok jika membandingkan metode harga pokok pesanan dengan metode full costing. Selisih tersebut sebesar Rp6.512.000 sehingga timbul selisih keuntungan sebesar Rp3.542.900,00 atau 3,1%. Dapat disimpulkan bahwa penggunaan metode full costing menyebabkan kenaikan harga pokok karena masuknya biaya penyusutan yang sebelumnya tidak diperhitungkan oleh perusahaan.

Kata Kunci: Harga Pokok Produksi, Harga Pokok Pesanan, Full costing

Abstract: The aim of this research is to determine the production costs of Malayu Taylor tailors from Medan using a full costing approach. The findings of this research reveal that there are differences in the calculation of the cost price when comparing the order cost method with the full costing method. The difference is IDR 6,512,000, resulting in a profit difference of IDR 3,542,900.00 or 3.1%. It can be concluded that the use of the full costing method causes an increase in the cost of goods due to the inclusion of depreciation costs which were not previously taken into account by the company.

Keywords: Cost of Goods Production, Cost of Goods Ordered, Full costing