Comparative Analysis of the Wooden House Production Principal Cost Calculation Using the Full Costing and Variable Costing Method
- 10.2991/assehr.k.200813.037How to use a DOI?
- full costing methods, variable costing methods
The study aims to determine differences in the calculating of the principal cost of production of two types of wooden houses using two methods: full costing and variable costing methods. Their comparison can be used as a basis for determining the selling price of the product and the relevant production principal cost method. Starting from the cost of raw material, labour cost and other costs that are included in the element of wooden house production (overhead cost). This study uses a qualitative descriptive method that describes and explains the various data obtained by the researchers both quantitative and qualitative data. The results indicate that the calculation using full costing method is greater which is Rp. 703.250 when compared to calculation with the other method for both types of wooden houses. These results show a small difference between them. It is in the form of fixed overhead costs which are not charged to production principal cost using variable costing method. Of these two methods, the variable costing method is more relevant because the cost of the product is lower than that of full costing method. These result can give the producers good information for choosing the better calculation method.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Anie V. Mundung AU - Anthonius A. Tandi AU - Farida I. S. Wakidin AU - Esrie A. N. Limpeleh AU - Barno Sungkowo PY - 2020 DA - 2020/08/13 TI - Comparative Analysis of the Wooden House Production Principal Cost Calculation Using the Full Costing and Variable Costing Method BT - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018) PB - Atlantis Press SP - 165 EP - 169 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200813.037 DO - 10.2991/assehr.k.200813.037 ID - Mundung2020 ER -