APLIKASI PENENTUAN HARGA POKOK PRODUKSI JAMUR DENGAN METODE FULL COSTING PADA CELEBES MUSHROOM FARM

  • Mashud Mashud STMIK AKBA
  • Askar Askar STMIK AKBA
  • Yuliana Yuliana STMIK AKBA
Keywords: Application, Full Costing, Cost of Goods Manufactured, Mushroom

Abstract

The calculation of the production cost  is an exact mandatory thing that needs to be done so as not to cause overcosting and undercosting in determining the selling price. But in this case the calculation of the Production Cost is still done manually so that the resulted data is not accurate.The aims of the study was to provide information about the cost of mushroom production more accurately and to monitor the actual expenditure at the  Celebes Mushroom Farm.The method used in this study is Full Costing with the Delphi 7.0 programming language and the database used is MySQL and data collection techniques was observation, interview and library research..The results of the study indicated that the application of determining the cost of mushroom production with the full costing method at Celebes Mushroom Farm can do  computerized and automatic calculations in calculating the cost of production and produce the expected output

Published
2020-04-01