ANALISIS PENENTUAN HARGA POKOK PRODUKSI MADU DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Pada CV. Kembang Joyo Malang)

ABSTRACT Honey is a sweet and viscous feeding substance made by honeybees and some other insects. This research was conducted on CV business. Kembang Joyo in Jakaan, Donowarih, Malang, aims to find out the cost of honey production in CV. Kembang Joyo using full costing method. Data collection techniques are conducted through interviews and documentation. The method used in this study is a quantitative approach. The results of this study showed, based on the company's method of production principal price issued per product is smaller than the determination of the costing of the costing method of production. Thus, it can be concluded that there are differences in the results of determining the cost of production between the company and the full costing method. Therefore, calculate the cost of the principal production of honey on the CV. Kembang Joyo will be more accurate and efficient when applied full costing method