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<http://katalog.ukdw.ac.id/id/eprint/2977> <http://purl.org/dc/terms/title> "ANALISIS METODE VARIABLE COSTING DAN FULL COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PT. IPRIMA NUSA PERMATA DIANMAS)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/2977> <http://purl.org/ontology/bibo/abstract> "Tujuan penulisan ilmiah ini adalah untuk mengetahui perhitungan dalam menentukan harga pokok produksi pada PT IPRIMA NUSA PERMATA DIANMAS, apakah dalam menentukan harga pokok produksi tersebut telah menggunakan perhitungan yang tepat untuk mencapai laba yang diinginkan. Harga pokok produksi inilah yang akan mempengaruhi harga jual dalam sebuah produk. Penulis menggunakan dua perbandingan metode yaitu variable costing dan full costing untuk menghitung dalam menentukan harga pokok produksi serta harga jual yang tepat bagi perusahaan. Data yang digunakan adalah data pada tahun 2010. Kesimpulan yang didapat dari penulisan ilmiah ini adalah perusahaan melakukan kesalahan dalam memasukkan unsur pembentuk harga pokok produksi. Hasil perhitungan harga pokok produksi perusahaan sebesar Rp 2.292.316.032,00, sedangkan hasil perhitungan menggunakan metode variable costing didapatkan harga pokok produksi sebesar Rp 2.320.284.866,00 dan hasil\r\nperhitungan menggunakan metode full costing didapatkan harga pokok produksi sebesar Rp 2.433.484.860,00 untuk tahun 2010. Harga jual beberapa produk yang dianalisis mengindikasikan bahwa penggunaan metode variabel costing akan menghasilkan laba yang lebih besar bagi perusahaan dibandingkan dengan\r\nmenggunakan metode full costing."^^<http://www.w3.org/2001/XMLSchema#string> .
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