Analysis of Production Cost Calculation Using Full Costing And Variable Costing Methods at Wingko Bu Nanik Umkm
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing Pada Umkm Wingko Bu Nanik
DOI:
https://doi.org/10.21070/ups.10371Keywords:
Cost of Goods Sold, Full Costing, Variable Costing, UMKM Wingko Bu NanikAbstract
. This study aims to analyze the calculation of production cost (HPP) at Wingko Bu Nanik UMKM using two approaches, namely the Full Costing and Variable Costing methods. The Full Costing method covers all elements of production costs, including fixed and variable costs, while Variable Costingonly calculates variable costs. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation of production activities at Wingko Bu Nanik UMKM. The calculation results show that the Full Costing method produces a higher HPP compared to the Variable Costing method. This has an impact on the difference in profit generated by each method.Downloads
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