ANALISIS PERBANDINGAN PERHITUNGAN METODE TRADISIONAL DENGAN METODE FULL COSTING DALAM MENENTUKAN LABA BERSIH (Study Kasus: UD. Rizka Jaya Desa Dete Kecamatan Lape Kabupaten Sumbawa)

Net income is one the of important elements that become the basis of decision making by corporate management. The higher the profit earned then the more developed the company. This study aims to (1) find out how the calculation of net income method of company, (2) know how the calculation of net income method of full costing, and (3) know how the computation of net income calculation between company method with full costing method. This research type is descriptive quantitative. Data was collected by interview method. The result of research indicates that using traditional method, as company used, makes company's net income lower than using costing method. It happens because some costs were not calculated by the company. The company should use the method of full costing in the calculation of net income because it describes the actual state of the company that calculates all costs incurred in the productions process.