Analisis Penentuan Biaya Produksi Dengan Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada PT Sumber Rezeki Internasional

Abstract

A company that focuses on generating profits will definitely make every effort to maintain the survival of its company. One of the ways to increase profits is by raising the selling price of its products. In carrying out the production process to create a product with market value, manufacturing companies incur various costs. These costs are classified as production elements, such as raw material costs, direct labor costs, and factory overhead costs. The purpose of this study is to apply the full costing method to determine the selling price based on production costs. The analytical method used in this study is qualitative with a descriptive approach. The study's results indicate that the company does calculate its production costs when setting the selling price. However, when calculating factory overhead costs, the company does not include expenses such as machine and equipment depreciation costs, component material costs, and insurance costs.