Analysis of the Calculation of Cost of Goods Produced at Raihan Bakery and Cake Shop Medan

Authors

  • Muhammad Ridho Politeknik Unggul LP3M, Indonesia
  • Zulia Rifda Daulay Politeknik Unggul LP3M, Indonesia

DOI:

https://doi.org/10.57235/ijedr.v2i2.2277

Keywords:

Cost of Goods Manufactured, Full Costing

Abstract

This study uses the full costing method for the calculation of the cost of goods manufactured at Raihan Bakery and Cake Shop Cost of goods manufactured against the selling price and gross profit The purpose of this study is to determine the determination of the cost of goods manufactured at Raihan Bakery and Cake Shop, to determine how much difference in the cost of goods manufactured set by the company with the cost of goods manufactured should be, and to determine the effect of the difference in the cost of goods manufactured against the selling price and gross profit. The benefits of this research are expected to benefit all parties, including for the author, for Raihan Bakery and Cake Shop and Bag! almamater. The type of research used is descriptive research. The data used is primary data. Data collection methods are by interview method observation and documentation Data analysis and analysis techniques used are qualitative analysis and comparative quantitative The results of the study show Determination of the cost of goods manufactured should menun!' general standard is to calculate the elements of the cost of goods manufactured obtained by Raihan Bakery and Cake Shop presents lower results compared to the cost of goods manufactured obtained by the author in accordance with accounting theory. The cost of production obtained by the Raihan Bakery and Cake Shop company for Bika ambon is Rp. 17,744,400, with a cost of goods per pan of Rp. 38,000, and a selling price of Rp. 45,600 while u.

Downloads

Download data is not yet available.

References

Gersil, A., Prof, A., Kayal, C., & Prof, A. (n.d.). Article ID: IJM_07_03_009 Cite this Article: Aydın Gersil and Cevdet Kayal, A Comparative Analysis of Normal Costing Method with Full Costing and Variable Costing in Internal Reporting. International Journal of Management (IJM), 7(3), 79–92. http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=7&IType=3JournalImpactFactor

Komara, B., Sudarma, A., & Sukabumi, U. M. (2016). Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Cv Salwa Meubel (Vol. 5, Issue 9).

Lestari, A., Ita, S., Dan, R., & Marlina, T. (n.d.). Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual.

Lutilsky, I. D., & Dragija, M. (2012). Activity Based Costing As A Means To Full Costing-Possibilities And Constraints For European Universities* 1. In Management (Vol. 17).

Maghfirah, M., Syam, F., Akuntansi, J., Ekonomi, F., & Bisnis, D. (2016). Analisis Perhitungan Harga Pokok Produksi Dengan Penerapan Metode Full Costing Pada Umkm Kota Banda Aceh. In Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) (Vol. 1, Issue 2).

Metode Penelitian Kualitatif. (n.d.).

Purwanto, E., & Watini, S. S. (2020). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual (Studi Kasus Unit Usaha Regar Fruit). In Journal Of Applied Managerial Accounting (Vol. 4, Issue 2).

Restu Anugerah Harefa, P., Zebua, S., & Bawamenewi, A. (2022). Analisis Biaya Produksi Dengan Menggunakan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi. 1(2), 218–223. https://doi.org/10.56248/jamane.v1i2.36

Sari, R., & Hamidy, F. (2021). Sistem Informasi Akuntansi Perhitungan Harga Pokok Produksi Pada Konveksi Sjm Bandar Lampung. Jurnal Teknologi Dan Sistem Informasi (JTSI), 2(1), 65–73. http://jim.teknokrat.ac.id/index.php/JTSI

Sudirman, E. (n.d.). Eddy Sudirman Strategi Usaha Kecil Menengah Menghadapi Digitalisasi Pemasaran JURNAL ILMU MANAJEMEN Strategi Usaha Kecil Menengah Menghadapi Digitalisasi Pemasaran. https://doi.org/10.32502/jimn.v9i2.2

Ulfidatul, Y., Fakultas, H., & Dan Bisnis, E. (2019). Jurnal Studi Manajemen dan Bisnis Peningkatan Kualitas Produksi Garam Menggunakan Teknologi Geomembran. In JSMB (Vol. 6, Issue 2). http://journal.trunojoyo.ac.id/jsmb

Downloads

Published

2024-07-01

Issue

Vol. 2 No. 2 (2024): Juli 2024

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to IJEDR: Indonesian Journal Of Education And Development Research Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to IJEDR: Indonesian Journal Of Education And Development Research a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.