Calculation Of Cost Of Production Using Full Costing Method In Pt Albasia Jaya Sukabumi District

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.