ABSTRACT
Retnowati. 216.03.064. Full Costing and Variable Costing Differences in Determining Principal Selling Price (Case of Study is at CV Ragil Plasindo) Accounting Major STIE Trianandra (Supervised by Wagiya Sri Atmojo and Muh. Sarkowi)
Full Costing is an accounting method used to determine the complete end-to-end cost of producing products or services and variable costing is a cost that changes according to how much of a product is being produced.
The problem in this research study is that principal selling price and minimum production cost have not been applied. Purpose of this study is to analysis if there is differences in calculation of determining principal of cost of production with full costing and variable costing method at the respected company.
Secondary data is applied as research has been done quantitative correlation method. The result of this research study is obtained and revealed that calculation of principal production cost by variable costing method is lessen than full costing method. Whereas differences in determining principal of selling price by variable costing is Rp 8.984/dozen however if it by full costing is Rp 9.020/ dozen.
Keywords; Principal of selling price, full costing method and variable costing method