Calculation of Cost of Production in Determining the Product Sales Price in PT Grafika Mardi Yuana

Abstract

The purpose of this study was to determine how to calculate the cost of goods manufactured in determining the selling price with the full costing method on PT Grafika Mardi Yuana. This research method uses two research methods, namely qualitative methods and quantitative methods or commonly referred to as combination methods in which this method collects and processes data. Data Analysis Techniques in this study used the Spradley Model Data Analysis. After the researchers processed the data, the selling price of the WHY book and Things & Thoughts I Drew When I Was Bored were obtained, where there were differences in the calculation of the cost of production according to the company's method with the full costing method. According to the results of the study concluded that the full costing method is more profitable for PT Grafika Mardi Yuana because it will charge all costs that affect the production process, so as to produce the right cost of production.