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All Journal Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)
Varentz, Hannah
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Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA UMKM: Varentz, Hannah; Achmad Fauzi; Prisila Damayanty; Faiza Chairunisa; Nurul Alya Putri; Aleya Safiya; Ainun Nabiilah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1022

Abstract

This relselarch aims to deltelrminel thel comparativel analysis and calcullation of thel cost of produlction in thel Tahul bulsinelss ulsing fulll costing and variablel costing melthods. This relselarch ulsels qulalitativel melthods wilthsamplels sellelcteld baseld on selcondary data. Selcondary data ils takeln from joulrnal relfelrelncels rellateld to theltiltlel. Analyzel and relport filndilngs relgardilng thel comparilson of thel cost of produlctilon ulsilng fulll costilng andvarilablel costilng melthods of UlMKM, delscrilbel and theln comparel thelm wilth applilcablel theloreltilcal concelpts.Thel relselarch relsullts show that thelrel arel stilll many ovelrhelad costs that havel not beleln ilncluldeld iln thelcalcullatilon of thel cost of produlctilon, thel fulll costilng melthod produlcels thel hilghelst calcullatilon of thel cost ofprodulctilon wheln compareld wilth thel company melthod and thel varilablel costilng melthod.
Co-Authors ACHMAD FAUZI Ainun Nabiilah Aleya Safiya Faiza Chairunisa Nurul Alya Putri Prisila Damayanty