ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING

Sari Mutiara Abadi in caltulating the cost of production the Full Costing Method, wich includes all element of cost into the accounts the of production of the company. The study aims to determine how the variable costing method influences the calculation of cost of production on the CV. Sari Mutiara Abadi. By comparing the calculation method of cost of production using variable costing with the method used by the company. So that there will also be differences in the making of the compani’s income statement. Data obtained from this study are primary data and secondary data, namely throught interviews obtained from one of the company admin and documentation and phisical data on the company obtained from companies, jurnal and previous research, and relate book sources.based on data analysis, it can be conluded than in calculating the cost of production using the variable costing method in the company will fasilited the company to plan sales and be usedfull fot internal parties of the company.

Keyword: Cost of Productin, Variable Costing Method.