PENERAPAN METODE FULL COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PEMBANGUNAN RUMAH

Abstract

Determination of the cost of production with the Full Costing method is very important because this method is more detailed in entering the cost components needed in a production process. This can affect the determination of selling prices and profits generated. Determination of the cost of production with the Full Costing method is expected to be a tool for home developers. The purpose of this study was to analyze the differences in the results of the calculation of the cost of production made by the home developer by calculating the cost of production using the Full Costing method. This research was conducted at PT. Kibar Bumi Persada. Data obtained through surveys to the location and direct interviews with the Housing Developer related to the issues discussed as well as documents as supporting evidence. In conducting this research the data analysis method used is a quantitative descriptive method that is an analysis of the data by recommending the preparation of the cost of production that should be expressed as numbers. The quantitative descriptive method needed in writing is the full costing method. The results show that the calculation of the cost of production using the full costing method is higher than using the simple calculation method by the home development company.

Keywords: Full Costing, Cost of Production, Cost.