ANALISIS HARGA POKOK PRODUKSI SEBAGAI SALAH SATU DASAR PENENTUAN HARGA JUAL (Studi Kasus pada Usaha Makanan 99 Kota Pekanbaru, Riau)

This study aims to analyze the cost of production using the Full Costing method as a basis for determining the selling price at Usaha Makanan 99. The type of research is descriptive with a quantitative approach. Data in this study were obtained through interviews and documentation. The result of this study indicate that the production cost using the company’s method is lower compared to the Full Costing method. This is because Usaha Makanan 99 has not included all costs, especially in factory overhead costs, which are not presented in detail such as electricity costs, vehicle service costs, and vehicle fuel costs. This is due to the owner of Usaha Makanan 99 not fully understanding how to calculate production costs accurately and in detail.