ANALISIS PERHITUNGAN BIAYA PRODUKSI MENGGUNAKAN METODE VARIABEL COSTING PT. ASRINDO CITRASUBUR MAKMUR (ACM)

Abstract

 The cost of production is a collection of costs incurred to process raw materials into finished goods. Calculation of the correct cost of production will result in setting the correct selling price as well, so that later it will be able to generate profits as expected. PT Asrindo Citrasubur Makmur (ACM) is a manufacturing company engaged in production in the manufacture of tapioca flour which is located at Simpang Wave, Kandis, Siak Regency. The results of the study stated that the calculation of the cost of production resulted in a significant difference that affected the selling price. For this reason, companies should separate production costs and non-production costs and further optimize their production activities so that they are able to produce the right production cost at a low cost, so that the company can obtain maximum profits.