PENENTUAN HARGA POKOK PRODUKSI UNTUK PERENCANAAN LABA PADA TALYTA CAKE DI DESA BANTALA KECAMATAN LEWOLEMA KABUPATEN FLORES TIMUR

Abstract

The formulation of the problem in this research is how to calculate the cost of production using the full costing method, variable costing and its comparison with the company's cost of goods manufactured calculation. How is the company's profit planning. The source of the data for this research is the cost data for January 2022. The data analysis method used is the full costing and variable costing methods for the cost of production. For profit planning, the cost volume profit analysis method is used, namely, contribution margin, break event point, and margin of safety. The results of this study are the company's cost of production is the same as the full costing method because in the calculation the company calculates all costs incurred which are the same as the full costing method which includes all cost elements in the calculation. The cost of production using the variable costing method is lower than the company's cost of production and full costing because variable costing only calculates variable costs. Labor costs are included in fixed costs because they are paid regularly every month causing the selling price to be very small which affects the sales target that must be achieved. The impact of changes in selling prices is that if the selling price increases, the break-even point will decrease and vice versa. The greater the break-even point, the smaller the value of the maximum amount of sales decline