PENERAPAN METODE FULL COSTING SEBAGAI DASAR PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK DUPA PADA UD GANESHA

Abstract

Penelitian ini bertujuan untuk mengetahui (1) perhitungan harga pokok produksi dalam menetukan harga jual produk dupa yang dilakukan oleh UD Ganesha, (2) perhitungan harga pokok produksi dalam menetukan harga jual dengan penerapan metode full costing pada UD Ganesha, dan (3) perbandingan perhitungan harga pokok produksi dalam menetukan harga jual antara metode full costing dengan perhitungan harga pokok produksi pada UD Ganesha. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Data dikumpulkan dengan metode dokumentasi yang selanjutnya dianalisis dengan teknik analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan (1) Perhitungan harga pokok produksi dupa pada UD Ganesha hanya membebankan biaya bahan baku sebesar Rp 537.660.000,00, biaya tenaga kerja Rp 116.800.000,00 dan perusahaan belum menghitung seluruh biaya overhead pabrik sehingga biaya overhead pabrik sebesar Rp 28.325.000,00. Harga pokok produksi dupa Rp 682.785.000,00, harga pokok produksi dupa satu karung yang berisi 40 kg dupa Rp 233.830,40 dan harga jual Rp 280.600,00, (2) harga pokok produksi dengan metode full costing yang sudah memperhitungkan semua unsur biaya yang terkait dengan proses produksi, sehingga harga pokok produksi dupa Rp 687.215.333,34, harga pokok produksi dengan metode full costing satu karung yang berisi 40 kg dupa Rp 235.347,60 dan harga jual Rp 282.500,00, (3) selisih harga pokok produksi antara perhitungan metode full costing dengan perhitungan perusahaan Rp 1.517,20 per satu karung dupa, selisih harga jual antara perhitungan metode full costing dengan perhitungan perusahaan Rp1.900,00.
Kata Kunci : harga pokok produksi, harga jual, metode full costing

The research aims to find out (1) the calculation of production main cost in determining the sale price of incense product that done by UD. Ganesha, (2) the calculation of production main cost in determining the sale price by implementing full costing method at Ganesha, and (3) the comparison of calculation of production main cost in determining the sale price between full costing method and the calculation of production main cost at UD. Ganesha. The study belonged to quantitative descriptive research type. The data collected through documentation, analyzed by descriptive analytical technique and quantitative approach. The research showed that (1) The calculation of the cost of production at UD Ganesha incense only charge Rp 537.660.000,00 of raw materials, labor costs Rp 116.800.000,00 and the company has not enumerate all factory overhead costs so that manufacturing overhead Rp 28.325.000, 00. Cost of production of Rp 682.785.000,00 incense, incense production cost of one bag containing 40 kg of incense Rp 233.830,40 and Rp 280.600,00 selling price, (2) the cost of production with a full costing method which already takes into account all elements of cost associated with the production process, so that the production cost of Rp 687.215.333,34 incense, the cost of production with a full costing method sacks containing 40 kg of incense Rp 235.347,60 and Rp 282.500,00 selling price, (3) the difference of production main cost between the calculation of full costing method and calculation of company was about Rp. 1.517,20 for one bag of incense, the difference of sale price between the calculation of full costing and calculation of company was Rp1.900,00.
keyword : production main cost and sale price, full costing method