PENERAPAN METODE FULL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH

Sari

This study aims to determine whether the fullcosting method is more effective to use by
SMEs compared to the manual calculations performed by SMEs. The method used is by calculating
the cost of production to determine the selling price with the Full Costing approach, namely the total
cost of production divided by the selling price multiplied by 100%. .
Keywords: Full costing method, selling price