ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK

Abstract

The purpose of this study is to determine the calculation of the cost of production and the process of determining the selling price of products at the Barokah Cassava Chips Company, the three onion stamp Calculation of the cost of production by using the full costing method and selling prices by using cost plus pricing. From the results of data analysis, the results of the study indicate that the calculation of the cost of production of the company is lower than the calculation of cost of goods manufactured using the full costing method. The cost of production is calculated using the company's method of Rp. 23,753 and according to the full costing method that is Rp. 24,034 10 grams from IDR 400 to IDR 399 and packaging 20 grams company method IDR 800 method cost pus priccing IDR 677 and packaging ½ ounce IDR 2,000 company method and IDR 1,693 costplus priccing method and for packing 2 ounces from IDR 8,000 company method, cost plus method priccing IDR 6,773 - IDR 7,000 and different for 1 kg container which should be raised from IDR 33,000 to IDR 33,866. So, the selling price must be done precisely because the selling price is too high will make the product less competitive, while the selling price that is too low will cause losses to the company.