ABSTRACT

Lintang Cahya Ningtyas (2024). Determination of Production Cost Using Full Costing Method in Tempe Mendoan Ibu Sri Khas Pruwokerto. Advisor: Sarwani.

            The purpose of this study is to analyze the comparison between the calculation of production costs and selling prices conducted by Tempe Mendoan Ibu Sri Khas Pruwokerto. This research was conducted at The Tempe Mendoan Ibu Sri Khas Pruwokerto business located at Jalan Maluku, Selat Tengah, Selat District, Kapuas Regency, Central Borneo. Data were collected using interviews, documentation, and analysis using the full costing method to determine production costs and selling prices.

            The results of this study indicate that there is a difference in the calculation of tempe mendoan production costs. According to the company, the production cost is Rp.7.972.375 or Rp.1.362,80/piece of tempe, while according to the full costing method, the production cost is Rp.9.434.191,67  or Rp.1.612,68/piece of tempe.

Keyword: cost accounting, cost of production, full costing, tempe mendoan