PRICING ORDER USING FULL COSTING AND VARIABLE COSTING METHOD (CASE STUDY ON DIANA BAKERY)

Nurseptiani Nurseptiani

Abstract


By describing
a company, the management must make a policy which
refers to the creation of eciency and eectiveness. The
policy of setting the cost of production by suppressing
the production costs as low as possible and still maintain
the quality of goods produced or production. With the
aim to know the dierence calculation taking into account
the company and full costing and variable costing. To
calculate the production costs are charged to customers
is the rst, the cost of raw materials derived from the
materials needed to produce orders. Second, direct labor
costs are the wages for workers who work directly in
manufacturing orders. And the last is the factory overhead
costs, production costs other than raw material costs and
direct labor costs. In order for companies to obtain the
expected prot, the company must specify the desired
percentage of prot after the sale price. In this case can be
concluded that the calculation according to the full costing,
cost of production generated much larger than the variable
costing method and calculation according to the company.
These dierences occur because of the full costing method
of calculating the overall costs associated with production
orders. While the variable costing method only takes into
account the
uctuating costs or costs of production are
variable so that prices obtained are much smaller than the
full costing method or calculation based on the company.

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