PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABEL COSTING TERHADAP HARGA PROYEK DI PT. YUDHA PERKASA UTAMA

Abstract

PT. Yudha Perkasa Utama is a company engaged in trade in goods and services with the typeof equipment construction equipment, irrigation, road and bridge construction, building andbuilding, and landscape, with the background management needs to evaluate the performance indetermining the price of the project can maintain the business amid tight business competition inthe field, with the existence of this then the management need to know the cost of productionprincipal with full costing method and cost of production by the method of variable costing.Based on this background, this study aims to determine the Effect of Cost of Production withthe method of full costing and variable costing of the project price at PT. Yudha Perkasa Utama.The data used in this research is secondary data. The author only took a small sample of 25financial reports on a quarterly basis from 2010 to 2016 using Slovin Method.The results showed that the cost of production with full costing method partially positivelyaffect the price of the project. Cost of production with themethod of variable costing partially negatively affect the price of the project. Simultaneouslythe influence of cost of goods production with full costing method and positive costing variablehas positive to price of project with coefficient of determination equal to 99,98%.Keywords: Cost of goods sold, Full Costing, Variable Costing.