Analisis Penentuan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Pada Usaha Kecil Menengah Pada Tape Handayani 82 Bodowoso

Full Costing methods is applied in accordance with the accounting rules in the calculation of the cost of a product is enough to help reduce the occurrence undercosting or overcosting caused by the distoration in charging. Counting the cost of production by using the full costing method is a cost of a plant information in general that is needed to determine the cost of production and selling price determination. The cost of production is a major cost element number. Given the importance of the cost of production and selling price in the factory, the factory manager must be able to control production costs to calculate the selling price is considered reasonable by the consumer. As well as minimizing the costs would not add value.Inthis study, Tape Handayani 82 has computedthe cost ofproduction. However, the calculationsareperformedin thefactorynot Tape Handayani 82 rightbecause it is stillusingthe traditionalcalculationmethod. Calculationsareperformedby Tape Handayani 82, not calculatedin detailthe costsincurredduringthe productionprocess.