ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA UMKM PABRIK SUSU KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG

Abstract

This research is a qualitative research with a descriptive approach using data collection techniques through interviews and documentation. Then the data obtained are analyzed using data analysis techniques through several stages, namely, data collection, data classification, calculation of production cost (HPP), analysis of production cost calculation results, testing the validity and reliability of data, and presentation of analysis results. This research was conducted at the UMKM Cow's Milk Factory industry located in Air Duku Village, Selupu Rejang District, Rejang Lebong Regency. Based on the data obtained in the field, the author can conclude that the UMKM Koica Milk Shop has not implemented a systematic and comprehensive production cost calculation method. By using the full costing method, all costs related to the production process, both fixed and variable costs, can be calculated comprehensively. The application of the full costing method for the UMKM Koica Milk Shop provides a comprehensive picture of production costs, provides benefits in increasing cost management efficiency, determining more appropriate selling prices and assisting management in making strategic decisions related to production and pricing.