Perhitungan Harga Pokok Produksi Dengan Metode Full Costing, Variable Costing, dan Activity Based Costing Sebagai Dasar Penentuan Harga Jual

This study aims to determine the calculation of the cost of production using the Full Costing, Variable Costing and Activity Based Costing methods in determining the selling price of 350 ml packaged Super Gold Honey, Bawang Lanang Forest Honey, and Bawang Lanang Pure Honey at MSME Ratu Lebah Madiun. The research method used is descriptive quantitative. The results of this study indicate that the Activity Based Costing method is the most appropriate and accurate method because the costing is based on each activity that occurs during the production process and is flexible enough to trace costs to products. The calculation of the cost of production according to MSME Ratu Lebah Madiun results in higher results so that the selling price is also more expensive than the Full Costing method. The calculation of the cost of production and the selling price of the 350 ml Super Gold Honey product using the Full Costing method is more expensive than the Variable Costing method, while using the Variable Costing method the results are more expensive than the Activity Based Costing method. The “calculation of the cost of production and the selling price of Bawang Lanang Forest Honey and Bawang Lanang Pure Honey when using the Full Costing method  the results are more expensive than the Variable Costing method, while using the Variable Costing method the results are cheaper than the Activity Based Costing method where there is only a slight difference.