ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL BUBUK KOPI PADA UMKM NDATUK KOPI – OGAN KOMERING ULU SELATAN

The purpose of this study is how to calculate the cost of production according to Ndatuk Kopi and use the full costing method. This research was conducted at UMKM Ndatuk Kopi, Sipatuhu Village, Banding Agung, Ogan Komering Ulu Selatan. The method used in this study is comparative by comparing the calculation of the cost of production of Ndatuk Kopi with the cost of production using the full costing method. The calculation of the cost of production which is conducted by Ndatuk Kopi has a difference with the cost of production using the full costing method. This is because Ndatuk Kopi does not calculate all costs based on the production function. Calculation of the cost of production of Ndatuk Kopi is smaller than the calculation using full costing. Calculations using full costing are more accurate than calculations according to Ndatuk Kopi. Because in the full costing method calculates all production costs including raw material costs, direct labor costs and factory overhead costs both variable and fixed