ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI (HPP) BERDASARKAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL (STUDI PADA UMKM TAHU KRES KWB BATU)

Calculation of cost of goods sold and selling price is very important in a business. The calculation for determining the cost of production and the selling price will determine the profit or profit that will be obtained. The purpose of this study is to describe the calculation of the cost of production with the method of full costing and variable costing in determining the selling price of the product. The method used in this research is descriptive quantitative. The results of this study indicate that there are differences between company method, the full costing method, and the variable costing method. The calculation of the full costing method shows the cost of production and the highest selling price. The use of the calculation of the cost of goods manufactured and selling prices are based on the needs of the company, not just having to stick to one method