Harga Pokok Produksi Bersanding dengan Full Costing Method

Cara perhitungan harga pokok berdasarkan full costing method

          

 

 

Biaya bahan baku                                            xxx

Biaya tenaga kerja langsung                           xxx

Biaya overhead pabrik variabel                       xxx                                               

Biaya overhead pabrik tetap                           xxx +

Total biaya produksi                                                   xxx

Biaya non produksi                                                     (xxx)

Harga pokok produksi                                                 xxx