Building Accounting Cost Production Using Analytic Network Process and Full Costing Method for Leather Industry Craft in Malang

This article discusses accounting management for cost production and calculation accounting-based material use for leather crafting industry study case UKM SuyteeStore in Malang. This design application calculation from raw material leather until cost production is influenced by all variables in leather industry calculation. Analytic network process (ANP) is method for decision product with variables from owner leather industry based on sale data in this management application. The result are most productive and profitable for industry before cutting process material. Full costing method in this article development with variable process cutting material leather as one attribute for calculation accounting-based method cutting material is more profitable. This application is built using web programming and results in cost production from influenced attributes. The leather industry begins with the input value in the ANP method andthen calculates Full Costing with attribute values input by the main industry to obtain the most profitable result for the leather industry.