APPLICATION OF THE SELLING PRICE OF FRESH BREAD PRODUCTS USING THE FULL COSTING METHOD AND VARIABLE COSTING AT DOLPHIN DONUTS BAKERY MANADO

Authors

  • Nadira Rahmawati Suselo Nadira Universitas Sam Ratulangi
  • David PE Saerang Universitas Sam Ratulangi
  • Meily YB Kalalo Universitas Sam Ratulangi

DOI:

https://doi.org/10.35794/ja.v14i01.62080

Abstract

This research aims to determine the comparison of product selling prices using the Full Costing and Variable Costing methods at Dolphin Donuts Manado. This type of research is qualitative research and the data source used is primary data. Based on the results of the research, it shows that the calculation of the cost of production using the Full costing method produces a higher value compared to using variable costing and the method used by the company. This is because all costs, both fixed and variable, are included in the calculation of the cost of production.

 

Keywords: Product selling price, Full Costing, Variable Costing

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Published

2025-06-24

Issue

Vol. 14 No. 02 (2025): Accountability

Section

Articles

License

Copyright (c) 2025 Nadira Rahmawati Suselo Nadira, David PE Saerang, Meily YB Kalalo

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The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.

 

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