Analisis Perhitungan Harga Pokok Produksi Sebagai Dasar Untuk Menentukan Harga Jual Pada Cv Arlins Batik Tempeh Kidul


  • Muhammad Amir Faisol STIE Widya Gama Lumajang
  • Emmy Ermawati STIE Widya Gama Lumajang
  • Ratna Wijayanti DP STIE Widya Gama Lumajang


full costing method of production cost, selling price


Full costing method, factory overhead costs, both fixed and variable behavior, are charged to the product produced or the base rate determined in advance at normal capacity or on the basis of actual factory overhead. This method delays the loading of fixed factory overhead costs as of the time the product is sold. So factory overhead costs, both those with fixed behavior and variable variables, are still considered assets (because they are attached to inventory) before they are sold. basic price is a sacrifice of economic resources to obtain assets, besides that the basic price is also used to show the sacrifice of economic resources in processing raw materials into products. However, because the manufacture of the product aims to change assets (in the form of finished product inventory), the sacrifice of raw materials, in the form of raw material costs, will form the cost of production. The selling price of the price that will be charged to consumers is obtained or calculated from the production costs plus non-production costs and expected profits, including costs to be incurred for production and distribution, plus the desired amount of profit.


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