Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dalam Pencapaian Laba Perusahaan (Studi Kasus pada CV. Affan Jaya)

Abstract

This research was conducted at CV. Affan Jaya. In calculating the cost of goods manufactured, the company still uses simple calculations and has not yet implemented cost calculations according to cost accounting principles. The purpose of this research is to analyze the determination of the cost of goods manufactured using the full costing method at CV. Affan Jaya. This study employs a qualitative descriptive field research approach, utilizing both primary and secondary data sources collected through interviews, observation, and documentation. The results show a significant difference between the company's calculation of the cost of goods manufactured and the calculation using the full costing method performed by the researcher. The full costing method produces a higher cost of goods manufactured, resulting in more accurate profit determination for the company. The study concludes that applying the full costing method leads to a more comprehensive and precise calculation of production costs, thereby supporting optimal profit achievement and improved financial decision-making for the company