ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING (Studi Kasus Pada Umkm Sewel Kriyuk Di Madura)

This study aims to determine the cost of production using full costing and variable costing methods. The type of research used is descriptive qualitative research. The results showed that the calculation of the cost of production using the full costing and variable costing methods contained a price difference. Based on the comparison between the full costing method and the company’s variable costing cost of goods manufactured according to the full costing method has a higher nominal value than the variable costing method. This is because in calculating the cost of production, the full costing method takes into account all cost incurred by the company while producing products both fixed and variable