ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

Abstract

This study aims to determine: The purpose of this study was to find out how to
calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables
examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.

The results showed that the calculation of the cost of goods produced by
Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that
will affect the level of income and expected profits. With precise and accurate
calculations, determining the selling price will be very effective and reliable. In
determining this price is a profit of 10% of the total production costs after adding
non-production costs.