Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual

Abstract

ABSTRACT
 Calculation of the cost of production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of the cost of goods manufactured to determine yhe selling price at UMKM Regar Fruit. Full costing method is a methode of dtermining the cost of goods manufactured which calculate all the elements from cost production which consist of materials cost, direct labour, factory overhead cost, both fixed cost and variable cost. The selling price can be obtained from cost of goods manufactured plus expected profit. The data used are primary data and secondary data. Primary data were obtained from the interview process through social media conducted with the ownes of UMKM. Secondary data obtained from UMKM Regar Fruit. The results of the research stated that the calculation of the cost of goods manufactured a difference that affected the selling price.

Analisis Perhitungan Harga Pokok Produksi dengan menggunakan Metode Process Costing pada Pabrik Tahu dan Tempe Sumber Sari Kota Gorontalo

“…Harga pokok produksi menurut (Mulyadi, 2015) adalah biaya-biaya yang dikeluarkan dari proses pengolahan bahan baku menjadi suatu produk. Sedangkan harga pokok produksi (cost of goods manufactured) menurut Hansen & Mowen dalam (Purwanto, 2020) mencerminkan total biaya barang yang telah diselesaikan selama periode berjalan. Biaya yang sekedar dibebankan terhadap barang yang diselesaikan merupakan biaya manufaktur berasal dari bahan langsung, tenaga kerja lansung, dan overhead.…”

Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing

“…Dalam metode harga pokok pesanan terdapat pendekatan dalam menelusuri biayanya yaitu metode full costing dan metode variabel costing. Metode Full Costing adalah metode penentuan harga pokok produksi yang menghitung seluruh biaya yang melekat pada produk baik biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead parik baik sifatnya variabel maupun tetap (Purwanto & Watini, 2020). Perhitungan harga pokok produksi berdasarkan metode full costing lebih tepat dan akurat (Fadli & Rizka ramayanti, 2020).…”

Analysis of the Selling Price Determination of Tofu and Tempeh During the COVID-19 Pandemic in Usaha Dagang Solo Asri

“…Raw materials are materials that are used to be processed into products or outputs that are ready to be marketed and attached or become an integral part that cannot be separated from the product (Purwanto & Watini, 2020). Soybean raw materials are stored in the same warehouse for both types of products and there is no separation of raw materials for the production process of tofu and tempeh.…”

“…Labor costs are costs given to employees as a form of wages because employees have carried out or assisted in the production process (Purwanto & Watini, 2020). UD Solo Asri has eleven employees with 8 male employees and 3 female employees.…”

“…Overhead costs are difficult to identify and they cannot be related to the product produced. However, this overhead expenditure is also very important because it supports the production process (Purwanto & Watini, 2020). It can be said that without the production process overhead, a business would be very difficult or even impossible to run.…”