PENERAPAN METODE VARIABLE COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA PELAKU UMKM (STUDI KASUS PADA UMKM ALPUJABAR YANG TERGABUNG DALAM RUMAH BATIK PUTAT JAYA)

Abstract

The calculation of the cost of production is one of the important things for manufacturing companies, because this can help companies in determining the right selling price. In this case UMKM Alpujabar still have not compiled the cost of production report, for this research is expectedto help UMKM Alpujabar in preparing the cost of production reports using the variable costing method. This research uses a qualitative approach with a case study method. Data collection techniques using interviews, observation, and documentation. In addition, the author also collects the data needed through the study of literature through the literature in accordance with research. The results of this study can be concluded that (1) UMKM have not yet calculated and reported the cost of production (2) the constraints faced by UMKM are the lack of owner knowledge about recording and preparing cost of production reports, time constraints in preparing related reports and lack of owner awareness the importance of preparing the cost of production report.