ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL PADA CV. MAJU BERSAMA NODES

Determination of the cost of production is very important because it can be used as a reference in determining the selling price. This study aims to compare the calculation of the cost of production of CV. Maju Bersama Nodes with full costing method. Where, the cost of production will be used as a reference in determining the selling price of a product. The type of research used is comparative research which aims to compare one with another. Data acquisition in this study was done by means of observation, interviews and documentation. Based on the results of the study, the calculation of the cost of production using the Full Costing method is greater than the calculation made by the company. This is because the company does not calculate some factory overhead costs and depreciation costs used during the production process