Analisis Harga Pokok Produk Batik Guna Menentukan Harga Jual Pada Saung Batik Puspa Bahari Situbondo

Analyzing determining the cost of the product please note that production costs were related directly to the production process. These conditions will affect the profits to be earned by the company. The purpose of this study was to determine the difference between the production cost price calculation performed by the company Batik Puspa Bahari has been with calculations using Variable Costing method and its effect on profits will be acquired by the company. The analytical method used is descriptive analysis.
The results showed that the calculation of the cost order products company by calculating the cost of the product by using Variable Costing there is a difference in cost of goods sold, the difference is because the company has not determined the basic fare charging overhead costs and the company is also not charged electric and telephone into the price principal orders. Where the cost of the order according to the company's smaller than the calculation method of variable costing both products batik and batik. So that profits from the company greater than using variable costing the price level set by the company.