ANALISIS PENERAPAN METODE FULL COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (Studi Kasus Pada CV Sumber Jaya)

This study aims to determine the analysis of the application of the full costing method in determining the cost of production. This research was conducted at CV Sumber Jaya Cisaat, Sukabumi Regency. The variables used are the full costing method and the cost of production. From the results of research that has been done that the calculation of the cost of production using the company calculation produces the cost of production for elementary school clothes of Rp. 30,827,000, for junior high school in the amount of Rp. 41,175,600 and for SMA Rp. 48,213,000. while the calculation of the cost of production using the full costing method results in a higher cost of production, namely for elementary school clothes of Rp. 32,321,444, a junior high school of Rp. 42,733,444 and for high schools Rp. 50,967,444