Analysis Of Cost Of Production Using Full Costing And VariableCosting Methods In Determining Selling Prices (Case Study Of Queengift Bangkalan)

Maslahatun Kamilah, Sabnatun Nabila, Makkiyah Makkiyah, Mochammad Reza Adiyanto

Abstract


The aim of this research is to analyze the allocation and calculation of the cost of bouquet production. This research method is to use full costing and variable costing methods. The results of this research show that the data sources in this research are primary data and secondary data. The primary data was obtained directly from the object studied in the form of interviews with the owner of the Queengift bouquet business. The data required is in the form of a report on production costs such as raw material costs, labor costs and MSME factory overhead costs. The results of this research show that the selling price determined based on the full costing method is higher than the variable costing method and the MSME method. Determining the selling price using the full costing method includes all production and non-production costs, so the selling price is greater.

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