Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang ada di UMKM Wisna Fresh Ponorogo pada periode 2021 bulan Februari sampai dengan April. Metode digunakan penelitian adalah metode full costing dan activity based dikembangkan dari seluruh data biaya dikeluarkan memproduksi produk UMKM, khusunya dilakukan oleh peneliti yaitu nugget ayam, tahu tuna, siomay ayam. Hasil menunjukkan bahwa diantara dua tersebut ternyata paling tepat laba dihasilkan semakin tinggi. Hal dibandingkan sebelumnya dalam penjualan frozen food tidak adanya sebagai pertimbangan pendapatan ada.Kata Kunci : Harga Pokok Produksi, Full Costing, Activity Based Costing.
منابع مشابه
Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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ژورنال
عنوان ژورنال: Isoquant
سال: 2022
ISSN: ['2599-0578']
DOI: https://doi.org/10.24269/iso.v6i2.1319