ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI RUMAH TINGGAL DUA LANTAI MENGGUNAKAN METODE FULL COSTING & VARIABLE COSTING PADA TYCON CONTRACTOR  AND PROPERTY CONSULTANT SURABAYA

Devy Septiany Fernanda; Mohammad Afrizal Miradji

doi:10.36456/jsbr.v5i1.8821

Authors

Devy Septiany Fernanda UNIVERSITAS PGRI ADI BUANA SURABAYA
Mohammad Afrizal Miradji UNIVERSITAS PGRI ADI BUANA SURABAYA

DOI:

https://doi.org/10.36456/jsbr.v5i1.8821

Keywords:

Harga Pokok Produksi, Metode Full Costing, Metode Variable Costing

Abstract

Tujuan penkajian ini guna mengerti anggaran bugdet pokok produksi tempat tinggal lantai dua
memakai metode full costing & variabel costing pada Tycon Contractor And Property Consultant
Surabaya. Populasi dalam penkajian kali ini yaitu laporan rencana anggaran biaya (RAB) tahun 2020
tycon contractor and property consultant Surabaya. Sampel yang digunakan yaitu laporan rencana
anggaran biaya (RAB) rumah tinggal Araya B-3. Pengutipan sampel memakai teknik sampling jenuh.
Jenis data menggunakan data kuantitatif. jenis data yang dipakai yakni data primer. Pengumpulan data
yang digunakan yakni melalui cara : dokumentasi, tanya jawab dan observasi. Hasil riset membuktikan
jika perhitungan harga pokok produksi memakai metode full costing & metode variabel costing mempunyai
ketidaksamaan. Saat pengakumulasian harga pokok produksi memakai metode full costing harga pokok
produksi disimpulkan lebih tinggi daripada memakai metode variable costing.

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