Submitted by: , <\/strong>
\nOn: Feb 16, 2022 @ 3:56 PM<\/strong>
\nIP: 125.160.112.102<\/strong> <\/p>\n\n
\n\tThe determination of this cost of goods must be applied precisely and carefully, because this can help entrepreneurs to compete well and in a relatively long period of time. The purpose of this study is to determine the calculation of the cost of production in the home industry of Mr. Muklis’ Tempe which is currently used and the cost of production of Mr. Muklis’ Tempe per unit when calculated using the full costing method.
\n\tFull cost is the cost and cost of production that includes all the basic production in production, which consists of raw materials, direct labor costs, and overhead costs, both of which behave in a variable manner.
\n\tThe method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was carried out by calculating the cost of production based on the concept of the full costing method.
\n\tThe results show that the calculation of the cost of production in the Tempe Mr. Muklis home industry which calculates the cost of production in the Tempe Mr. Muklis home industry currently used for Tempe Bacem is Rp. 566.50 unit and Fried Tempe is Rp. 399.50 unit. units. The calculation of the cost of production of Mr. Muklis’ Tempe with the full costing method for Tempe Bacem is Rp. 813.96 unit and Fried Tempe is Rp. 463.23 unit. The difference in the cost of production of Tempe Mr. Muklis used so far with the full costing method for Tempe Bacem is Rp. 247.17 unit and Fried Tempe is Rp. 123.73 unit.
\n\tIt is suggested that Mr. Muklis should calculate the cost of goods manufactured using the full costing method, so that production costs can be known precisely, so that the profits obtained can be maximized.
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