Analisis Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Fullcosting dalam Penentuan Harga Jual Kelapa Sawit pada PT. Perkebunan Nusantara IV Medan

Abstract

Production costs are needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production will be right. PT. Perkebunan Nusantara IV (Persero) Medan in determining the cost of production using the full costing method. The full costing method is a method of determining the cost of production which takes into account all elements of production costs which consist of material costs, labor costs and factory overhead costs. This study aims to analyze the calculation of cost of production by using the full costing method in determining the selling price of products at PTPN IV Medan. Determination of cost of production at PT. Plantation Nusantara IV (Persero) Medan is carried out with an accounting cycle that is started by recording each transaction into a journal and ending in the preparation of reports on the cost of production and financial statements. In reporting the cost of production, the company classifies production costs according to cost relationships with something financed.