Analisis Perhitungan Harga Pokok Produksi Tahu pada Pabrik Tahu Boy Medan

Abstract

The calculation cost of good sold is reckoning in selling products. The exact and accurate calculation is significant for a manufactured company. Boy’s tofu factory is a manufacturing company. Its raw materials is soy beans in producing tofu. In performing cost of goods calculation, this factory still uses a conventional estimation. Descriptive analysis method is the research method that is used for this research. It describes relevant aspects with observed phenomenon. The type of data used in this study qualitative and quantitative data. Data obtained through interview with company to question and answer with the parties. The researcher also did a research literature. The result of the research are : the cost of goods sold estimation for a month. Based on the research conducted obtained the calculation of cost of goods sold by using full costing method is Rp 16.952,42 per pack and Rp 16.942,30 per pack by using variable costing method. This is in accordance with general theory applicable in science od financial accounting. With these two methods are used, Boy’s tofu factory can find out the value profits.