ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN PENDEKATAN METODE FULL COSTING DAN METODE VARIABLE COSTING (Studi Kasus : UKM Kerupuk Singkong PRO – STAR Malang)

The purpose of this study is to determine the calculation of the cost of production made by SMEs and also to determine the calculation of cost of production by using the method of full costing and variable costing. In this study the type of data used is primary data in which primary data is data collected directly by the researchers by comparing the calculation of the calculations conducted SME Pro - Star and process it by using the method of full costing and variable costing. Based on the cost of production is calculated by the method of full costing and variable costing different. Basically, the two methods can not be compared because the calculated object at the cost of production is different, it is better to determine the cost of production is adjusted to the target sales of production so that SME Pro - Star can get a higher selling pric