The Determination of the Brick Basic Price at Toba Trading Company

Abstract

The reasearh aims to know the calculation of the cost production Brick Basic at Toba Trading Company, to compare the cost of production of Brick Basic established by UD. Toba by determining the cost of production based on a theoretical approach full costing method. The difference between the cost of production of Brick basic per unit assigned UD. Toba in compared by the authorin 2018 are 1) Direct Production Costs per brick produced:Cost of using raw materials: IDR. 40,51/piece + Direct labor wage: IDR. 63.90, / piece, The Total Direct Production Costs: IDR 104.41, /Piece. 2) The Indirect Production Costs per piece of Bricks produced: Usage Costs for Indirect Materials: IDR. 40,51 / piece + Indirect wages: IDR. 21.19, - / piece + Other Indirect Production Costs: IDR. 19.99, - / piece, The Total Indirect Production Costs: IDR. 81.69, - / piece. Based on the results of the analysis can be seen that the calculation of the cost of production of that has been established by UD . Toba is greater than the cost of Brick Basic production calculation based on a full costing method of cost accounting theory approach. The difference cal culation cost of production Brick Basic between theory and companies due to differences in acknowledging the large amount of raw material costs and the large number of factory overhead costs both fixed and variable.