ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODEVARIABLE COSTING PADA UMKM KATERING “DAPUR BU POH”, WRINGINANOM, GRESIK

Lola Imanda; Dina Andriani, Jaya Adi Gama Tengtarto, Kuswana Rama Destian

Authors

Lola Imanda Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia Author
Dina Andriani, Jaya Adi Gama Tengtarto, Kuswana Rama Destian Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia Author

Keywords:

Cost of production, variable costing method

Abstract

The aim of this research is to determine the calculation of the cost of production at the "Dapur Bu Poh" catering UMKM using the variable costing method and its effect on the profits obtained by the business owner. The type of research used is descriptive research using a quantitative approach. The research results show that calculating the cost of production using the variable costing method has lower results than the price determined by the owner, but if the price is marked up by a percentage of 25% the price becomes higher than the initial price

References

Data Usaha Usaha Mikro Kecil dan Menengah Dinas Koperasi, Usaha Mikro, Perindustrian dan Perdagangan Kabupaten Gresik tahun 2021.

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