ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING SEBAGAI DASAR PENENTUN HARGA JUAL (Studi kasus di home industri “Tempe Bunda” Sidoarjo)

ABSTRAK Nolik, Tri Pramujo, 2018. Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Dan Variabel Costing Sebagai Dasar Penentuan Harga Jual. Skripsi/ Tugas akhir, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM). Pembimbing I : Hari Setiono, SE., M.Si Pembimbing II : Toto Heru Dwihandoko.,SE.,MM.,Ak.,CA Calcilation of the cost of production is very important to remember the benefits of the cost of production information is to determine the selling price of the product to be presented statement off inancial report. The purpose of this study was to analyse the comparative method of full costing and variable costing in the calculation of the cost of production for sale pricing on the home industry “Tempe Bunda”. The reaserch on the type off descriptive research. Data used in this, qualitative and the quantitative data. Analysis method used in this descriptive methode is a method that is used to describe or analyze the results of the study but was no tusedt to make broader conclisions.the resech and calculations ,a weakness in the company’s calculations off the cost. Based on the comparison method off full costing and variabel costing in the calcultions on trhe cost off productions at the company, the full costing method has a nominal figure is much higher than variable costing method, because it caused in the calculation of the cost of production on the full costing method include all costs account both type variables and fixed. Companies should include the accounts of the factory buildingssuc has depreciation expense,depreciation of machinery and equipment costs as well as insurance costs in the cost of production and determining the cost of the product to be more precise. Keywords : full costing, variable costing, selling price