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Journal articles on the topic 'Full cost method'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Wagner, Jaroslav. "Full Cost Recovery Method - the Challenge for Czech Universities?" Český finanční a účetní časopis 2010, no. 4 (2010): 81–89. http://dx.doi.org/10.18267/j.cfuc.88.

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Sarah, Siti. "COST OF GOODS ANALYSIS WITH THE FULL COSTING METHOD." Nomico 1, no. 9 (2024): 116–23. https://doi.org/10.62872/0nxmnf59.

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This study aims to analyze the determination of cost of goods using the full costing method. This method takes into account all production costs, both direct and indirect costs, to determine the cost of the product. This research will discuss the basic concept of the full costing method, its implementation in the business environment, and its advantages and disadvantages. The research methods used are literature study and data analysis. The data will be analyzed using a qualitative approach to provide a comprehensive understanding of the full costing method and its impact on the determination

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Nafisah, Nailatun, A. Manaf Dientri, Novi Darmayanti, Wahyu Winarno, and Hairudin Hairudin. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK." J-MACC : Journal of Management and Accounting 4, no. 1 (2021): 1–15. http://dx.doi.org/10.52166/j-macc.v4i1.2400.

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The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection te

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Srimelin Dahyuni, Jemi Pabisangan Tahirs, and Mince Batara. "Analisis Perbandingan Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Usaha Kain Tenun Di Lembang Kolesawangan Kecamatan Malimbong Balepe Kabupaten Tana Toraja." Moneter : Jurnal Ekonomi dan Keuangan 1, no. 4 (2023): 212–20. http://dx.doi.org/10.61132/moneter.v1i4.117.

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Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 beca

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Sukma, Wanda Zuniati, Dian Farida Asfan, and Abdul Azis Jakfar. "Analisis perhitungan harga pokok produksi popcorn menggunakan metode full costing di UKM Tegal Watu." Agrointek : Jurnal Teknologi Industri Pertanian 17, no. 4 (2023): 944–50. http://dx.doi.org/10.21107/agrointek.v17i4.15720.

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Popcorn is a corn-based snack that has a delicious taste. Popcorn is classified as a snack for a diet because popcorn is a cholesterol-free food, high in fiber, dry, and low in sugar. Consequently, consumer interest in popcorn is very high. This research was conducted to calculate the cost of popcorn production using the full costing method and determine the difference between the selling price and a 50% profit. Calculating the cost of production using the full costing method includes all elements of costs and is charged in the calculation of the cost of production. These costs include raw mat

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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.

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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods

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Melani, Melani, Giatri Divianis, Dadang Husen Sobana, and Rima Hikmatul Karimah. "Analisis Perbandingan Metode Full Costing Dan Variabel Costing Dalam Penentuan Harga Pokok Produksi Dan Harga Jual Pada UMKM Rcroastery.Id Di Kabupaten Bandung." Economics and Digital Business Review 6, no. 1 (2025): 368–84. https://doi.org/10.37531/ecotal.v6i1.2102.

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This study analyzes the calculation of the cost of goods manufactured (COGM) using full costing and variable costing methods, focusing on their implications for pricing and profits at RCRoastery.id in Bandung District. A qualitative descriptive approach is used, with data collected through observation, interviews, and documentation. The analysis reveals that the full costing method results in a total COGM of IDR 40,200,000, a unit cost of IDR 114,857, and a selling price of IDR 183,771. In contrast, the variable costing method produces a total COGM of IDR 39,950,000, a unit cost of IDR 114,142

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Rembet, Jillsticia, Victorina Z. Tirayoh, and Meily Y. B. Kalalo. "Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado)." Manajemen Bisnis dan Keuangan Korporat 2, no. 2 (2024): 139–48. http://dx.doi.org/10.58784/mbkk.133.

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UD Cinta Kasih Manado is a business that processes and produces garfish chili sauce. UD Cinta Kasih is still calculating the cost of production in determining product selling prices in a simple way, not yet classifying costs according to cost elements. The aim of this study is to determine the calculation of the cost of production using full costing and variable costing methods in determining the selling price of “Sambal Roa” by Chef Kenneth. The method used is descriptive qualitative with data collection through interviews. The results show that the calculation of the cost of production accor

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Ellis, Fitri N. S., Troice E. Siahaya, and Mersiana Sahureka. "ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY." JURNAL HUTAN PULAU-PULAU KECIL 4, no. 1 (2020): 64–79. http://dx.doi.org/10.30598/jhppk.2020.4.1.64.

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The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the component

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M. Ulil Abshor, M. Yogi Ramadana, Rohmatulillah Anggraini, et al. "Analisis Penetapan Harga Pokok Produksi Berdasarkan Metode Full Costing pada Warung Cahaya." Trending: Jurnal Manajemen dan Ekonomi 3, no. 1 (2025): 279–91. https://doi.org/10.30640/trending.v3i1.3731.

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In determining the cost of goods produced, two methods can be used, namely the full costing method. In calculating the full costing method, all cost elements are calculated, both variable and fixed. The purpose of this research is to determine the application of the full costing method in determining the selling price. This research uses a qualitative method with a descriptive approach, this research explains the problem in depth, with the data sources used are primary data sources through observation, interviews, and documentation. The technique of analyzing this research is analysis before t

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Fitriani, Dini, and Firda Dwi Rostiana. "Analisis Penentuan Harga Pokok Produksi dengan Menggunakan Metode Full Costing dan Variable Costing." Wikara National Economic and Social Research Development 4, no. 1 (2023): 63–80. http://dx.doi.org/10.54010/wnesrd.v4i1.18.

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This study aims to analyze the calculation of the cost of production of concrete loster carried out by UMKM AB Loster and compared using the Full Costing and Variable Costing methods to find the right method to be used by UMKM AB Loster. This study uses descriptive qualitative methods and the source of data in this study is primary data in the form of observations and direct interviews with the UMKM AB Loster. The method of data analysis in this study is to use the calculation of the cost of production using the Full Costing and Variable Costing methods. In determining the cost of production f

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Adristi, Namira Zayyan, Hamidah Hendrarini, and Risqi Firdaus Setiawan. "PENENTUAN HARGA POKOK PRODUKSI MELALUI METODE FULL COSTING DI PABRIK TAHU SUMBER MAKMUR KABUPATEN SIDOARJO." AGROTEKSOS 33, no. 2 (2023): 391. http://dx.doi.org/10.29303/agroteksos.v33i2.888.

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Abstrak Tujuan dari penelitian ini adalah untuk menganalisis perhitungan harga pokok produksi tahu sebelum dan sesudah menggunakan metode full costing di Pabrik Tahu Sumber Makmur Kabupaten Sidoarjo. Metode analisis data yang digunakan adalah analisis full costing dan analisis deskriptif komparatif. Hasil penelitian menunjukkan perhitungan harga pokok produksi dengan metode full costing menghasilkan harga pokok produksi tahu yang lebih tinggi dibandingkan dengan perhitungan harga pokok produksi melalui metode perusahaan. Selisih total biaya produksi tahu antara kedua metode tersebut sebe

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Mawarni, Dila Putri, and Andi Irfan. "Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penentuan Harga Jual Pada Usaha UMKM Ayam Penyet Syakilah." Sharing: Journal of Islamic Economics Management and Business 3, no. 1 (2024): 61–82. https://doi.org/10.31004/sharing.v3i1.27485.

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The aim of this research is to determine the cost of production based on the method practiced by MSMEs and the Full Costing method, to compare selling prices between the MSME method and the Full Costing method, as well as preparing a profit and loss report based on the MSME and Full Costing methods. The method used in this research is descriptive qualitative by collecting data from interviews, observation and documentation. The informants in the research were the owner, cashier, chef and waiter. Data analysis techniques used in determining the cost of production using the Full Costing method.

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Gloria, Tarek, Tampi Dolina, and Keles Dantje. "Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Produksi Rumah Panggung Pada CV Manguni Perkasa Kakaskasen Dua Tomohon." Jurnal Administrasi Bisnis 7, no. 1 (2018): 42–49. https://doi.org/10.5281/zenodo.1473438.

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The purpose of this study is to determine the calculation of the cost of production and the selling price of products stilt houses and gazebo at CV Manguni Perkasa. Calculation of cost of goods manufactured using the full costing method The type of research used in this study is quantitative research. The data used in this study are classified as quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on the company's pro

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Wijaya, Nanda Akbar. "Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 1561–70. http://dx.doi.org/10.31539/costing.v7i1.6166.

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The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process. This study aims to analyze the comparison of the cost of production according to the UMKM Nanda Goldfish and the calculation of the cost of production according to the full costing method. The data used in this research is primary data. The method of data analysis technique used is a qualitative descriptive analysis method. The contribution in this research is to help the UMKM Nanda Goldf

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Hudzafidah, Khusnik. "Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 2, no. 1 (2018): 18–24. https://doi.org/10.30741/assets.v2i1.219.

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This study aims to analyze the comparison of full costing method with activity bassed costing method to determine Cost Of Goods Manufactured in UD Tiga Rasa Kraksaan (Iodized Salt Industry). This type of research is descriptive analysis, with variable Full Costing Method, Activity Based Costing Method, and Cost Of Goods Manufactured. The result of comparison research of Full Costing Method with Activity Based Costing Method on UD. Tiga Rasa Kraksaan (Iodized Salt Industry) during the period of 1-30 June 2015, Full Costing Method calculation to determine Cost Of Goods Manufactured Rp84.983.000.

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Wati, Azmida, Mellya Embun Baining, and Mohammad Orinaldi. "ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM PENETAPAN HARGA POKOK PENJUALAN PADA USAHA PENGELOLAAN ES TEBU DI KECAMATAN TELANAIPURA KOTA JAMBI." Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 2, no. 2 (2022): 90–96. http://dx.doi.org/10.55606/jurimea.v2i2.151.

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koABSTRACTThe purpose of this study was to find out how to calculate the cost of sugar cane traders in Telanaipura District, Jambi City. The type of research used was qualitative research, while the data collection techniques used in this study were interviews and documentation. In determining the cost of production, two methods can be used, namely the full costing method and the variable costing method. Based on the results of the study, it can be concluded that the strategy used by traders, namely cost calculation and pricing is still using a simple method, not using the full costing method

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Zhang, Xin, and Andrew Curtis. "Variational full-waveform inversion." Geophysical Journal International 222, no. 1 (2020): 406–11. http://dx.doi.org/10.1093/gji/ggaa170.

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SUMMARY Seismic full-waveform inversion (FWI) can produce high-resolution images of the Earth’s subsurface. Since full-waveform modelling is significantly nonlinear with respect to velocities, Monte Carlo methods have been used to assess image uncertainties. However, because of the high computational cost of Monte Carlo sampling methods, uncertainty assessment remains intractable for larger data sets and 3-D applications. In this study, we propose a new method called variational FWI, which uses Stein variational gradient descent to solve FWI problems. We apply the method to a 2-D synthetic exa

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Nanok Fitriyadi.S, Jumri Jumri, Fatma Eka Sari, Nuuridha Matiin, and Putri Aliska. "Penentuan Harga Pokok Produksi Dengan Pendekatan Full Costing Pada UMKM Kacang Gula Merah Di Sangatta." Jurnal Ilmiah Raflesia Akuntansi 11, no. 1 (2025): 497–503. https://doi.org/10.53494/jira.v11i1.919.

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This research aims to determine the determination of the cost of production using the full costing method in the Sangatta Brown Sugar Bean MSMEs. Based on the results of research on determining the cost of production using a full costing approach for brown sugar bean SMEs in Sangatta, the author draws conclusions. Based on the calculation of the cost of production using the full costing method, it is greater and worth IDR. 6,772,000. And from determining the selling price, the method of calculating the cost of production using the full costing method is higher, while the selling price using th

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Nofiani, Shasa Yuni, Kokom Komariah, and Acep Syamsudin. "Analisis Penentuan Harga Pokok Produksi berdasarkan Metode Full Costing pada UMKM Sehi Kerpik." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 115–27. http://dx.doi.org/10.31539/jomb.v4i1.768.

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The purpose of this study was to analyze the allocation and calculation of the cost of production of cassava chips. This research method is a full costing method. The results show that the calculation of the cost of production using the full costing method does not include general and administrative costs in overhead costs, because these costs are a cost component in the company's income statement. In conclusion, the calculation of the cost of production as the basis for determining the selling price according to the full costing method is better in analyzing production costs  Keyw

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Wang, Jiao. "Full Cost Accounting and Performance Evaluation in Financial Management of Public Hospitals." Proceedings of Business and Economic Studies 8, no. 3 (2025): 10–20. https://doi.org/10.26689/pbes.v8i3.11157.

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Full cost accounting, as a comprehensive cost measurement method, integrates direct and indirect costs to reallocate costs across departments. Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities. Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals, playing pivotal roles in accounting practices. The concepts of full cost accounting and performance evaluation were investigated in this study, and the existing challenges and the theoretical basis for their integration we

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S, Chintya Nur Isnaini, Arik Susbiyani, and Gardina Aulin Nuha. "Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (2022): 261–77. http://dx.doi.org/10.31539/budgeting.v3i2.3877.

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This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of product

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Maksud, Taufik Rahmat, Hendrik Manossoh, and Djeini Maradesa. "Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini." Manajemen Bisnis dan Keuangan Korporat 2, no. 2 (2024): 84–90. http://dx.doi.org/10.58784/mbkk.111.

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Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for deter

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., Iriyadi. "The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (2019): 1423–32. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.312.

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The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable cost

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Santi Median, Sihabudin, and Robby Fauji. "Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM." Journal of Trends Economics and Accounting Research 4, no. 1 (2023): 73–83. http://dx.doi.org/10.47065/jtear.v4i1.878.

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This study aims to find out how the comparative analysis of the calculation of the cost of production in determining the selling price at Karisma Rahayu Sejati uses the variable costing and full costing methods. In this study, using a quantitative descriptive method. Sources of data used are primary data and secondary data. Interview, observation, and documentation techniques were used as data collection techniques. This study examines the calculation of the cost of production to determine the selling price of Karisma Rahayu Sejati. The problem is, Karisma Rahayu Sejati experienced a decline i

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Suprianto, Suprianto, Bina Andari, and Yely Sulistyawati. "CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD." JARES (Journal of Academic Research and Sciences) 4, no. 1 (2019): 28–42. http://dx.doi.org/10.35457/jares.v4i1.688.

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This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in

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Juantara, Billy Akbar, Ratih Kusumastuti, and Wiwik Tiswiyanti. "Implementasi perhitungan harga pokok produksi tahu sumedang dengan penerapan metode full costing dan variable costing." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 1 (2022): 384–88. http://dx.doi.org/10.32670/fairvalue.v5i1.2095.

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This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more p

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Nursukmawati, Indri, and Dian Hakip Nurdiansyah. "PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING PRODUK P3XX PADA PT. YUSHIRO INDONESIA." INVOICE : JURNAL ILMU AKUNTANSI 3, no. 1 (2021): 222–30. https://doi.org/10.26618/inv.v3i1.6028.

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The research objective was to determine the calculation of the Cost of Production using the Full Costing Method and the Variable Costing of the P3XX Products at PT. Yushiro Indonesia. Data collection was carried out from October 2020 to November 2020. The data obtained were secondary data. Secondary data is data that does not directly provide data to data collectors (through other people or documents). The research method used is descriptive qualitative research methods sourced from data from the PPIC Department. The data were obtained and analyzed by calculating the Cost of Production using t

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Putro, Heri Kuncoro, and Mukhammad Roni. "Penentuan Harga Jual Khusus dengan Menggunakan Metode Full Costing (Studi Kasus pada Pabrik Tahu Sumberejo)." Musyarakah: Journal of Sharia Economic (MJSE) 2, no. 1 (2022): 54–61. http://dx.doi.org/10.24269/mjse.v2i1.5669.

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he Full Costing method which is applied in accordance with cost accounting rules in calculating a product is sufficient to help reduce the occurrence of overcasting or undercoating caused by distortions of costing. The calculation of the cost of production using the Full Costing method should be carried out by a factory in determining the cost of production and determining the amount of the selling price. Production costs are cost elements that must be controlled as one of the bases in determining the selling price that is considered reasonable by consumers. In this study, the Pabrik Tahu Sumb

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Alhadi, Ade, N. A. Rumiasih, and Yudiana Yudiana. "Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual pada UMKM Kangen Roti." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 3 (2024): 1856–68. http://dx.doi.org/10.47467/elmal.v5i3.6129.

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Analyze the cost of producing tiny bread in determining the selling price per slice of bread based on the profit desired by Kangen Roti using the full costing and variable costing methods. This research is a descriptive research with data collection techniques using interviews and documentation techniques. The results show that there are differences in the results of calculating the cost of goods manufactured and selling prices between the full costing and variable costing methods. Production costs generated according to calculations with the Full Costing method are IDR 750 and with the Variab

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Mikeš, Karel, Ondřej Rokoš, and Ron H. J. Peerlings. "MOLECULAR STATICS SIMULATION OF NANOINDENTATION USING ADAPTIVE QUASICONTINUUM METHOD." Acta Polytechnica CTU Proceedings 15 (December 31, 2018): 57–62. http://dx.doi.org/10.14311/app.2018.15.0057.

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In this work, molecular statics is used to model a nanoindentation test on a two-dimensional hexagonal lattice. To this end, the QuasiContinuum (QC) method with adaptive propagation of the fully resolved domain is used to reduce the computational cost required by the full atomistic model. Three different adaptive mesh refinement criteria are introduced and tested, based on: (i) the Zienkiewicz–Zhu criterion (used for the deformation gradient), (ii) local atoms’ site energy, and (iii) local lattice disregistry. Accuracy and efficiency of individual refinement schemes are compared against the fu

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M, Parenrengi, and Sahade Sahade. "Analisis Penentuan Harga Pokok Produksi Produk Beras dengan Menggunakan Metode Full Costing pada PT. Aldi Tana Walie." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 4 (2024): 1397–403. http://dx.doi.org/10.54373/ifijeb.v4i4.1609.

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This study aims to find out the comparison between the determination of the cost of production of the full costing method and the method of determining the cost of production used by companies. The variable in this study is the cost of production using the full costing method. The population in this study is data on the calculation of the cost of production at PT. Aldi Tana Walie in 2022, while the sample in this study is data on the cost of raw materials, direct labor and factory overhead of PT. Aldi Tana Walie in 2022 which was taken with a purposive sampling technique. Data collection is us

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Seger, Seger Priantono, and Elok Dwi Vidiyastutik. "ANALISIS PENERAPAN METODE FULL COSTING PADA UD RATNA JAYA PROBOLINGGO." Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 2, no. 2 (2022): 204–13. http://dx.doi.org/10.55606/jimek.v2i2.194.

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This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up

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Maulany, Ince Sitti Nurul Azizah, Andi Marlinah, and Nur Rachma. "Analysis Of The Calculation Of The Cost Of Production (Case Study On Millie Chips Msmes)." Proceeding of Research and Civil Society Desemination 2, no. 1 (2024): 105–25. https://doi.org/10.37476/presed.v2i1.79.

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Analysis of the Cost of Goods Production (Case Study of UMKM Millie Chips), supervisors Andi Marlinah and Nur Rachma This research aims to (a) determine the calculation of the cost of production at Millie Chips MSMEs. (b) to determine the net profit obtained from sales using a predetermined method. This research collects data personally by researchers by going directly into the field and trying to collect the necessary information and data. The type of research is qualitative. This research evaluates two calculation methods, namely the full costing method and the variable costing method, as we

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Fikri, M. Aldian, and Syaharman Syaharman. "Analisis Perhitungan Harga Pokok Produksi." JRAM (Jurnal Riset Akuntansi Multiparadigma) 9, no. 2 (2023): 47–55. http://dx.doi.org/10.30743/akutansi.v9i2.6611.

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The purpose of this research is to determine the accuracy of the calculation of Cost of Goods Manufactured by CV. Boga Amanda according to the full costing method. The data analysis technique used in this research is using descriptive analysis techniques. The result of this research is to see the comparison of The Cost of Goods Sold (COGS) with the company method and the full costing method. The results of both comparisons are COGS using the full costing method is greater than COGS using the company method. The value of the cost of goods manufactured using the full costing method is Rp. 2,990,

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Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.

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Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculate

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Hasmadana G.F. Kedah, Pius Bumi Kellen, and Siprianus G. Tefa. "Analisis Harga Pokok Produksi engan Pendekatan Full Costing untuk Penentuan Harga Jual pada Pabrik Tahu Pink Jaya." Akuntansi 3, no. 4 (2024): 51–63. https://doi.org/10.55606/akuntansi.v3i4.2362.

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This study aims to determine the cost of production calculated using the Full Costing method to determine the selling price. The approach in this study is a quantitative descriptive approach. This type of research is a case study research. The object of research is the Pink Jaya Tofu Factory located in Kupang City. Data collection methods in this study are observation, interviews and documentation. The data analysis technique used is quantitative descriptive with the Full costing approach. The calculation results show that the calculation of the cost of production using the Full costing approa

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Xiao, Yu, Caiyan Yang, and Lu Zhang. "The Impact of a Full-Cost Insurance Policy on Fertilizer Reduction and Efficiency: The Case of China." Agriculture 14, no. 9 (2024): 1598. http://dx.doi.org/10.3390/agriculture14091598.

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Excessive fertilizer input and inefficient utilization in agricultural production have caused significant negative environmental impacts. Based on provincial panel data in China from 2005 to 2021, this study adopts the full-cost insurance pilot launched in 2018 and uses the DID method to empirically analyze its impact on fertilizer application intensity and utilization efficiency. The study reveals the following findings: (1) Implementing full-cost insurance can reduce fertilizer application intensity by 21.761% and increase utilization efficiency by 1.915%. (2) Full-cost insurance reduces fer

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Tulus Pujo Nugroho, Abednego Priyatama, and Firdaus Ramadhan. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGAJUAL MENGGUNAKAN METODE FULL COSTING PADA UKM SEBLAK WS." Jurnal Ekonomi dan Manajemen 1, no. 2 (2022): 37–50. http://dx.doi.org/10.56127/jekma.v1i2.132.

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The purpose of this study is to determine the cost of production using the full costing method to determinethe selling price of SMEs Seblak WS. The method used in this study is the calculation of the cost ofproduction using the Full Costing method, namely determining the cost of a product that takes into accountall elements of production costs including raw material costs, direct labor costs, and factory overhead costs,which are fixed or variable. The results of this study are the calculation of the cost of production indetermining the selling price using the SME Seblak WS method with the full

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Abela, Isma, Dini Puspita, Riska Fitriya Ahmadi, Vina Syahadatina Rhamadani, and Nanda Widaninggar. "ANALISIS HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL KERUPUK BAWANG DAN KERIPIK SINGKONG PADA HOME INDUSTRY “DUA BAWANG” DI DESA SUCOLOR, KECAMATAN MAESAN, KABUPATEN BONDOWOSO." Jurnal Mahasiswa Entrepreneurship (JME) 2, no. 12 (2024): 2743. http://dx.doi.org/10.36841/jme.v2i12.4108.

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This research was intended to find out the comparison between the calculation of the cost of goods sold for chips products in the "Dua Bawang" home industry using conventional/traditional methods and Full Costing methods. A qualitative approach with a case study design was the method of this research. Data collection was carried out using interview and documentation techniques. The data analysis presented in this research was comparative descriptive. The results of the research show that the cost of goods sold calculated based on Full Costing had different results from conventional/traditional

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Kurniadi, Deri, Boby Rachman, and Riko Ervil. "Analysis of Determining Production Cost by Comparing Full Costing Method with Activity-Based Costing Method at UD. Ria Boga." Jurnal Sains dan Teknologi: Jurnal Keilmuan dan Aplikasi Teknologi Industri 24, no. 1 (2024): 128–40. https://doi.org/10.36275/swscgj82.

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RIA BOGA is one of the UMKM or Home Industries from Ponorogo Regency, engaged in the food sector, particularly in producing bread and cakes. Some of the products from UD. RIA BOGA include Bakpia Telo Ungu and Bolu. In determining the cost of production, UD. RIA BOGA still employs a simple calculation method and does not consider all production cost elements in its cost calculations. Consequently, this leads to confusion in the financial system of the business. This research aims to determine the appropriate method for calculating the cost of production at UD. Ria Boga. The results of this stud

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Detkina, Anna, Dzianis Litskevitch, Aiden Peakman, and Bruno Merk. "Burnup Credit Evaluation for BWR Spent Fuel from Full Core Calculations." Applied Sciences 10, no. 21 (2020): 7549. http://dx.doi.org/10.3390/app10217549.

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Due to the challenges of spent fuel accumulation, the nuclear industry is exploring more cost-effective solutions for spent fuel management. The burnup-credit method, in application for storage and transport of the spent fuel, gained traction over recent decades since it can remove the over-conservatism of the “fresh-fuel” approach. The presented research is focused on creating an innovative, best estimate approach of the burnup-credit method for boiling water reactor (BWR) spent fuel based on the results of neutronic/thermal-hydraulic coupled full core simulations. The analysis is performed u

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Huda, Muhamat Miftahul. "FULL COSTING METHOD FOR COST PRODUCTION AT TAHU TAKWA IBU NUR KEDIRI." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 4, no. 2 (2023): 145–67. http://dx.doi.org/10.21274/balance.v4i2.8298.

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Penetapan harga merupakan suatu hal yang penting dalam mengambil keputusan pemasaran. Penelitian ini dilakukan di usaha Tahu Takwa Bu Nur yang bertempat di KampoengTahu Takwa Kota Kediri. Penelitian ini bertujuan untuk mengetahui kesesuaian penetapan harga jual yang ditetapkan oleh usaha Tahu Takwa Bu Nur melalui metode full costing dalam menetapkan harga pokok produksi, karena penetapan harga pokok produksi yang dilakukan Tahu Takwa Bu Nur menggunakan metode biasa. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pengumpulan data yang bersumber secara lang

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Irawati, Margareth, and Revi Arfamaini. "Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Dan Metode Variabel Costing Untuk Mengetahui Tingkat Laba Pada Groovy Cake Surabaya." Jurnal Ekonomi Manajemen dan Bisnis (JEMB) 4, no. 1 (2025): 115–20. https://doi.org/10.47233/jemb.v4i1.2624.

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Cost of production is all direct and indirect costs incurred by the company for the production process so that the goods or services can be sold. The aim of this research is to determine the determjination of the cost of production using the Full Costing and Variable methods. The data needed in this research includes sales data and costs that occurred during August 2022 for Groovy Cake as the object of this research. The type of data used is quantitative data which is primary data. Data collection methods are interviews with Groovy Cake leaders and documentation. Based on the research result,

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Subaidi, Ahmad, Fadlil Abdani, and Hafidhun Annas. "Evaluasi Penerapan Metode Full Costing Terhadap Akurasi Penetapan Harga Pokok Produksi Pada Sektor Peternakan Ayam Petelur." Jurnal Ilmiah Global Education 5, no. 4 (2024): 1693–706. https://doi.org/10.55681/jige.v5i4.3418.

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This study aims to analyse the application of the full costing method in determining the cost of production at UD. Barokah Jaya, a layer chicken farming business located in Malang Regency. The urgency of this research arises from the need to understand how effective cost management can increase business profitability, especially in the context of increasingly fierce competition in the livestock industry. The research method used was qualitative with a descriptive approach. Data collection was conducted through in-depth interviews with owners and employees, direct observation of the production

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Ayu Trisnawati, Eldina, and Wahyu Maulana. "Optimizing Selling Prices for MSME Products Through Analysis of Determining the Cost of Good Manufactured." Coopetition : Jurnal Ilmiah Manajemen 15, no. 1 (2024): 9–16. http://dx.doi.org/10.32670/coopetition.v15i1.4222.

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COGS is very important in determining the selling price of a product. The aim of this research is to compare the calculation of the COGS between methods variable costing with method full costing based on market prices as the basis for determining product selling prices. The object of this research is the Traditional Herbal Medicine MSMEs Ibu Mani Pamekasan. The method used is a case study with direct observation. Data analysis techniques using variable costing and full costing. The results of the research, namely in calculating the cost of production, show that the method full costing has a hi

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Nursida, Ayu Dwi, Arik Susbiyani, and Ibna Kamelia Fiel Afroh. "Analisis Harga Pokok Produksi pada Usaha Dagang." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (2022): 110–18. http://dx.doi.org/10.31539/budgeting.v3i2.3868.

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The Full costing method is a method of determining the cost of goods manufactured which calculates all cost elements that have variable or fixed behavior. The purpose of this study is as follows: (1) to determine the calculation of the cost of production at UD. Yanki im Banyuwangi . (2) to apply the calculation of the cost of production based on the price method full costing at UD. Yanki im Banyuwangi. (3) to compare and analyze the results of the calculation of cost of goods manufactured by UD. Yanki im Banyuwangi by calculating the cost of production according to the researcher. In this stud

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Riyanto, Muhamad, Muhammad Ammar Daffa, Rama Ramadhan, Amelia Rahma, and Qoria Keisyarani Arifin. "Harga Pokok Produksi dengan Metode Full Costing pada UMKM 4K Canteen & Kost." Value : Journal of Management and Business 8, no. 2 (2024): 51–65. http://dx.doi.org/10.35706/value.v8i2.11175.

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This research aims to gain an understanding of the calculation of the cost of goods manufactured using the Full Costing method. In addition, this research also looks for differences when calculating the cost of goods produced from 4K Cost & Canteen MSMEs. After the research was conducted, it revealed the details of each cost that had been incurred by 4K Cost & Canteen using the Full Costing method. It was found that there were differences in calculations with these MSMEs. The MSME's cost of goods produced for chicken pieces was IDR 2,802,000, and the cost of goods produced for drinks w

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Syafriandy, Syafriandy. "Comparative Study Of Conventional And Precast Methods From The Cost Side (Case Study On Batang III Industrial Worker Flats Construction Project)." Jurnal Indonesia Sosial Teknologi 4, no. 12 (2023): 2354–62. http://dx.doi.org/10.59141/jist.v4i12.699.

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The Batang III Industrial Workers Flats Construction Project is part of the construction of the Batang integrated industrial estate, where these flats will be a residence for workers in the Batang industrial area later. In the initial design of this project used the full precast upper structure method. This method requires a fairly high implementation cost, so changes were made to the precast / precast VE implementation method. The purpose of the study was to determine the cost efficiency between the upper structure method of full precast, VE precast column multi floor, conventional and choose

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Rakinaung, Alvionita Aprilia, Natalia Y. T. Gerungai, and I. Gede Suwetja. "Penerapan metode full costing dalam penentuan harga pokok produksi pada Gav’s Furniture." Manajemen Bisnis dan Keuangan Korporat 3, no. 2 (2025): 316–27. https://doi.org/10.58784/mbkk.340.

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Determining the cost of production is very important for a business because it is the basis for determining future business profits. The Full Costing method is a method of cost of production (HPP) that considers all production costs, both direct and indirect costs. This study aims to determine whether the application of the full costing method can help Gav's Furniture determine the cost of production accurately. The type of research used is qualitative with a descriptive approach. The types of data used are primary and secondary data with data collection, namely interviews and documentation. T

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