Analisis Perbandingan Metode Full Costing dan Target Costing dalam Perhitungan Biaya Pokok Produksi pada UD Cahaya Intan

Abstract

UD Cahaya Intan masih menghitung biaya pokok produksi berdasarkan biaya bahan baku tanpa memperhitungkan biaya tenaga kerja langsung dan biaya overhead pabrik sehingga informasi biaya yang dihasilkan belum mencerminkan seluruh biaya produksi. Penelitian ini bertujuan menganalisis dan membandingkan perhitungan biaya pokok produksi menggunakan metode full costing dan target costing. Penelitian menggunakan pendekatan deskriptif komparatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, studi pustaka, dan triangulasi. Hasil penelitian menunjukkan bahwa biaya pokok produksi menurut perusahaan sebesar Rp83.207 per bal, sedangkan metode full costing menghasilkan Rp98.627 per bal. Berdasarkan harga jual Rp120.000 per bal dan target laba 20%, metode target costing menghasilkan target biaya sebesar Rp96.000 per bal atau terdapat selisih biaya Rp2.627 per bal. Metode full costing menghasilkan perhitungan biaya pokok produksi yang lebih lengkap, sedangkan target costing bermanfaat sebagai alat evaluasi efisiensi biaya.

UD Cahaya Intan calculates its cost of production based only on raw material costs without including direct labor and manufacturing overhead costs. This study aimed to analyze and compare the calculation of the cost of production using the full costing and target costing methods. A descriptive comparative approach was employed using observation, interviews, documentation, literature review, and triangulation. The results showed that the company's cost of production was IDR 83,207 per bale, while the full costing method produced IDR 98,627 per bale. Based on a selling price of IDR 120,000 per bale and a target profit of 20%, the target costing method generated a target cost of IDR 96,000 per bale, resulting in a cost gap of IDR 2,627 per bale. The full costing method provides a more comprehensive calculation of the cost of production, while the target costing method serves as a tool for evaluating cost efficiency.