Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual ( Studi Pada Sentra Industri Sandal “Toyosima” Di Desa Toyomarto, Kecamatan Singosari Kabupaten Malang)

Abstract

This research was conducted at the Sandal Industry Center "TOYOSIMA" in Toyomarto Village, Singosari District, Malang Regency.   The Toyosima Sandal Industry Center is a Small and Medium Enterprise (UMKM) which is engaged in the trade sector, where this industry produces various kinds of sandal handicrafts. This industry is engaged in trading where the calculation of the cost of production is to determine the selling price. This study aims to determine how to calculate the cost of goods manufactured to determine the selling price at the Toyosima Sandal Industry . The Full Costing method is a method of determining the cost of product that takes into account all elements of production costs consisting of raw materials, direct labor costs, and factory overhead costs, both variable and precise. The selling price can be obtained from the calculation of the cost of goods manufactured in addition to the expected profit.  The data used are primary data and secondary data. Primary data obtained from the interview process conducted with business owners and employees who carry out the production process. Secondary data were obtained from the Toyosima sandal Industry Center, previous research, and related book sources.