ANALISIS PERHITUNGAN BIAYA PRODUKSI KOPRA PUTIH MENGGUNAKAN METODE VARIABLE COSTING DAN PERHITUNGAN RIIL

Abstract

Small and Medium Enterprises White copra production begins to grow and to develop in Indragiri Hilir district, the competition between businesses that exactly happened, considering the existence of business spreadly. So, its needed the strenghts in taking management policies, one of the policies is the calculation of production costs. The purpose of this research is to help analyze the right methods used in the business in calculating production costs and comparing the real calculation approach with the variable costing approach. This research uses descriptive research.type of data used is quantitative and the data sources used are secondary data. The results of the study show, using calculations the variable costing approach, the total production costs are lower than the calculations made using real calculations, namely Rp. 71,660,000,by using variable costing calculations and Rp. 102,240,000 and using real calculations. There is the main difference between the real calculation of the company and the calculation of variable costing which located in the treatment of factory overhead costs. The real calculation of the company uses the calculation of fixed factory overhead and variables while the variable costing method only calculates variable overhead costs.