Application Of The Cost Of Goods Manufactured By Using The Full Costing Method At Kopi Pulang Manado

Abstract

Cost of goods manufacture is the accumulation of manufacturing costs that have to be paid by the company in a period time. In determine cost of goods manufacture, the company can determine the cost of goods sold appropriately. Besides of determine the cost, the company also have to decide which method that is suitable in determination the cost of goods manufacture su, the company can compete with other competitors and gain profits. One of the method that can be used to determine the cost of goods manufacture is Full Costing Method. This method calculate the varible cost and also the fixed cost in cost of goods manufacture. The research method used in this study is qualitative descriptive. The result of this study shows that cost of goods manufacture based on the Full Costing method at Kopi Pulang Manado is Rp13.614/cup. Meanwhile, according to the company the cost of goods manufacture is Rp.13.477/cup. There is a difference for about Rp137 that caused by the calculation of Full Costing method which is also including the factory overhead cost.