Analisis perhitungan harga pokok produksi pada Catering Dapoer Laziid (Pendekatan variabel coasting)

This study aims to determine the calculation of cost production at Catering Dapoer Laziid. Laziid is a business engaged in catering that produces types food ranging from for large parties and events as well daily meals. serves orders quantities so detailed breakdown costs needed. located Medan Johor area, City. The data research technique this descriptive with qualitative. After researching analyzing process calculating using Variable Costing method variable costing method, it can help MSMEs costs, where separates non-production namely fixed costs. There are several have not taken into account electricity marketing production, these also include incurred even though they included direct resulted difference selling price between costing.