Analysis of the Calculation of Cost of Goods Produced at Raihan Bakery and Cake Shop Medan

This study uses the full costing method for the calculation of the cost of goods manufactured at Raihan Bakery and Cake Shop Cost of goods manufactured against the selling price and gross profit The purpose of this study is to determine the determination of the cost of goods manufactured at Raihan Bakery and Cake Shop, to determine how much difference in the cost of goods manufactured set by the company with the cost of goods manufactured should be, and to determine the effect of the difference in the cost of goods manufactured against the selling price and gross profit. The benefits of this research are expected to benefit all parties, including for the author, for Raihan Bakery and Cake Shop and Bag! almamater. The type of research used is descriptive research. The data used is primary data. Data collection methods are by interview method observation and documentation Data analysis and analysis techniques used are qualitative analysis and comparative quantitative The results of the study show Determination of the cost of goods manufactured should menun!' general standard is to calculate the elements of the cost of goods manufactured obtained by Raihan Bakery and Cake Shop presents lower results compared to the cost of goods manufactured obtained by the author in accordance with accounting theory. The cost of production obtained by the Raihan Bakery and Cake Shop company for Bika ambon is Rp. 17,744,400, with a cost of goods per pan of Rp. 38,000, and a selling price of Rp. 45,600 while u.