ANALISIS PERHITUNGAN HARGA POKOK PRODUK BATA RINGAN DENGAN METODE FULL COSTING DAN VARIABEL COSTING PADA PT. BUMI SARANA BETON MAKASSAR

Abstract

This research aimed to analyze the cost of light brick production at PT Bumi Sarana Beton Makassar. The research method used was quantitative descriptive analysis method which can provide a clear description of the analysis of product cost calculation at PT. Bumi Sarana Beton Makassar. The results of data analysis, it indicated that the calculation of the price of this light brick product was already appropriate in doing its calculations by using the full costing method because the company can calculate the overall costs for the production process so that the company can see all the total costs to be incurred by the company for the production process of each cubic meter making light brick every year.