ANALISIS BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PT. SUPERVOM MANADO

Abstract

PT Supervom Manado is a company engaged in the manufacture of styrofoam / EPS in the form of boxes and sheets. PT Supervom Manado is located at Jl. Husni Thamrin, Tuminting, Manado,North Sulawesi. PT. Supervom still calculates with very basic techniques and has not detailed and included all elements of costs incurred in details in accordance with the cost accounting rules. PTSupervom Manado is only based on visible overhead costs. To minimize errors in calculating thecost of goods manufactured and setting the right and accurate selling price, the right approach is needed. In determining the cost of goods manufactured, there are two approaches; the full costingmethod and the variable costing method. Full costing is a method of determining the cost of goodsmanufactured, which consists of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. This research used the descriptive method. The type of data used was primary data. The data was collected using interviews and analyzed using the Miles & Hubermanmodel. The results showed that the calculation of the cost of goods manufactured using the full costing method produced a higher value. This method can assist companies in allocating production costsmore accurately and efficiently because it shows all costs incurred in the production process. Andcan be an accurate guideline in determining the cost of goods manufactured and product selling prices.