ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PABRIK TAHU BAROKAH KELURAHAN BAKUNASE

Abstract

Cost accounting in a company aims to present information on the cost of production for a unit of finished products distributed by the production department to the building department. Cost accounting is used to calculate the costs incurred from each process carried out in processing materials into finished products. A company is able to generate profits if the company is able to plan and control well the two components of profit formation, namely income and costs. The company's income is obtained from the sale of products and services produced to consumers, while costs are the economic sacrifices that must be incurred by the company to produce or produce goods or services. These costs are called production costs or cost of production. The aim of the research is to find out how to calculate the cost of production to determine the selling price at the Barokah Tofu Factory, Bakunase Village. The research method uses a quantitative approach where these variables are measured so that the data consists of numbers that can be analyzed. This research focuses on calculating the allocation of factory overhead costs at the Tahu Barokah Factory, Bakunase Village. The results of this research show that the Barokah Tofu Factory still uses the usual calculation method. So there is a difference between the ordinary calculations carried out by the Barokah Tofu Factory and the calculations using the full costing method carried out by researchers. The difference in calculating the cost of production at the Barokah Tofu Factory production is in the type of production costs used by each method.