Evaluasi Penentuan Harga Pokok Produksi CV. Lira Pratama Semarang

Sari

This study aims to evaluate the determination of production by using method of full costing method on CV. Lira Pratama Semarang. This research uses quantitative descriptive analysis method. Data were collected by direct observation method and literature. The data used is the annual report of production costs in 2016 of the mineral division. The results showed the calculation of cost of production with full costing method is higher than the calculation of cost of production used CV. Lira Pratama Semarang, so with the higher cost of production, the profit earned becomes low.