ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TAHU DAN SUSU KEDELAI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA INDUSTRI KECIL (STUDI KASUS UKM TAHU PUTIH “XX” PEKANBARU)

Abstract

The study aims to determinesthe cost of productions calculations are applied by small Business Medium UKM XX, by using the method of full costing and variable costing methods. Data collected included primary data and secondary data. Primary data obtained from direct interviews with stakeholders is Business Owners and direct observation of the activity of UKM XX. Secondary data obtained from relevant books, journals, literature and data available on small business UKM XX. The method used is descriptive comparative method that analysis comparing the calculation of the cost of production which is applied by business owners using the full costing and variable costing methods. Moreover, it also analyzes the break even point on UKM XX. Influence the calculation of cost of goods manufactured by the method of full costing method the company and the selling price of tofu and soy milk that the benefits obtained by the method of calculation tofu and soy milk companies generate higher profits compared with by using full costing and variable costing method. The study recommends and suggest for business owners to implement full costing method because by using this method can provide real value to UKM XX.

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang diterapkan usaha UKM XX dengan menggunakan metode perusahaan, full costing dan variable costing.Data yang dikumpulkan data primer didapatkan dari hasil wawancara langsung dengan pihak yang terkait, yaitu pemilik UKM XX dan pengamatan langsung terhadap aktivitas UKM XX.Metode yang digunakan adalah deskriptif komparatif,yaitu analisis yang membandingkan antara perhitungan harga pokok produksi dengan metode perusahaan, metode full costing dan variable costing.Pengaruh perhitungan harga pokok produksi dengan metode perusahaan terhadap harga jual perpotong tahu dan susu kedelai menghasilkan keuntungan yang lebih tinggi, jika dibandingkan dengan metode full costing dan variable costing. Meskipun keuntungan yang didapat dengan metode full costing lebih rendah dari metode perusahaan atau variable costing, tetapi metode full costing merefleksikan semua sumber daya yang digunakan.