ANALISIS PENENTUAN HARGA POKOK PRODUKSI MINUMAN TRADISIONAL JAHE DENGAN METODE FULL COSTING (STUDI KASUS PADA DAVID PRODUK MALANG)

The purpose of this study: 1) To determine the production cost price calculation ginger ale on David Product Malang and 2) To determine the production cost price calculation ginger drink by using a full costing method on David Product Malang. This research is classified as descriptive research. Data analysis techniques used using the steps are as follows: 1) Identify each element of the cost of production. 2) Identify the cost of production with a full costing method and the calculation of the company David Product. 3) analyze the cost of production with a full costing method and the method of calculation of the company David Product. 4) Comparing the two methods in determining the cost of production 5) Draw conclusions and suggestions. Based on calculations BOP charged is equal Rp.97.150.054, -. Analysis of factory overhead cost difference is charged with overhead costs and it is known that the difference BOP charged as many as Rp. 6,680,046, -. Based on the cost of production can be concluded that the total production cost is Rp. 433 771 000 and the cost of production per unit of Rp. 11606.84 with the number of units ordered as many as 37 372 units. The results of a comparison of production costs set by companies using Job Order Cost it can be described as follows: Comparison of the total cost of production set by the company in 2015 the amount of the production cost is Rp. 357 620 800, - and Full Cost amounting to 350 940 754, - resulting in a difference of Rp. 6,680,046, -