Setriyani ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING, VARIABLE COSTING DAN COST PLUS PRICING UNTUK MEMPEROLEH LABA PADA S.A BOBADRINK SUKARAME BANDAR LAMPUNG

Abstract

S.a Bobadrink is a small and medium business located in Karimun Jawa, Sukarame, Bandar Lampung City, engaged in the beverage business. The products offered in this business are topping soft drink products or commonly known as boba tea/boba drink. S.a Bobadrink has 2 variants of drink sizes, namely 16 oz glass size and 18 oz glass size. The purpose of this study is to find out the calculation of the cost of production using the full costing, variable costing and selling price methods using the costplus pricing method in obtaining profits. This type of research is quantitative descriptive. The data collection of this research uses field studies, literature studies and website studies. The results of this study obtained that the cost of production using full costing was higher than variable costing and the selling price using cost plus pricing was more appropriate to be used in business.