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This research discusses the effect of calculating the price of production pokok based on the full costing method and the variable costing method on cement price determination (case in Indonesia). The purpose of the study is to get results from the two variables above, which is more influential on the price of cement. In this research method compares certain phenomena so that it is a comparative study. Comparative research is research that compares the presence of one or more variables on two or more different samples, or at different times. The results showed that the results of the hypothesis test regarding the influence of the Full Costing Method and the Variable Costing Method on the price of cement simultaneously obtained the result that the probability value (Test F) was 0.000666 and the magnitude of the coefficient of determination was 0. 727031. This means that the Full Costing Method and the Variable Costing Method simultaneously have a significant effect on the Selling Price of cement with a contribution value of 72.70%, thus the cost of production based on both methods needs to be considered. While the comparison is more likely to the variable costing method than the full costing method. |
