ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL GAS ACETYLENE PADA PT. SURYA BIRU MURNI ACETYLENE BALIKPAPAN
    Volume: Vol. 3, No. 1, Maret 2019
    Penulis: I Gusti Putu Darya , Eriyana Meita Lisvika Sari date: 2019-04-04

    ABSTRACT

    This study aims to analyze and describe the determination of the cost of production, and compare which methods are more profitable to be used as a determination of the selling price of acetylene gas. The study was conducted for a period of 1 (one) year, namely January 2018-December 2018, using descriptive quantitative research methods, the analyst tools used in this study were using the Full Costing method and the Activity Based Costing method. Calculation of cost of production based on the Full Costing method shows that the cost of production per tube is Rp.179.004, - for the selling price according to the Full Costing method, the selling price of Rp.344,583,- per tube, while according to the Activity Based Costing method, the cost of production per tube is Rp.187.098, - and for the selling price based on the Activity Based Costing method, the selling price of Rp.360.163- per tube. The results showed that using the Activity Based Costing method gave more favorable results in determining the selling price compared to the Full Costing method, this is because the Activity Based Costing method uses more than one cost driver or several cost drivers in charging overhead costs so that it can track activity costs to each product based on the consumption of each production activity, and is expected to be able to compete in the market in the sales process.

    Keywords: Full Costing Method, Activity Based Costing Method, Selling Price,

    Cost of goods sold.

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