Fitriani, Milania Nur (2025) Implementasi Penentuan Harga Pokok Produksi dalam Menetapkan Harga Jual Pada UMKM Dapoer Amerta di Kelurahan Babat Kabupaten Lamongan. Diploma thesis, Universitas Hayam Wuruk Perbanas.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
A R T I K E L I L M I A H.pdf Restricted to Registered users only Download (1MB) |
|
|
Text
C O V E R.pdf Restricted to Registered users only Download (781kB) |
|
|
Text
BAB I.pdf Download (334kB) | Preview |
|
|
Text
BAB II.pdf Download (305kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (199kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (641kB) |
|
|
Text
B A B V .pdf Download (177kB) | Preview |
|
|
Text
LAMPIRAN .pdf Restricted to Registered users only Download (860kB) |
Abstract
Determination of the cost of goods manufactured is essential for UMKM to set appropriate selling prices, thereby enabling them to compete in the market while achieving optimal profits. The full costing method is applied because it calculates all elements of production costs, both fixed and variable, comprehensively. This study employs a descriptive qualitative approach with data collection techniques consisting of interviews, observation, and documentation. The data obtained were analyzed using the steps of calculating the cost of goods manufactured with the full costing method, including the accumulation of raw material costs, direct labor costs, and factory overhead costs. This research aims to determine the cost of goods manufactured for black pepper beef products, to identify the costs involved in the production process, and to establish an accurate selling price for offering to consumers. The object of this study is UMKM Dapoer Amerta, located in Babat Subdistrict, Lamongan Regency. In determining the cost of goods manufactured, UMKM Dapoer Amerta only estimated the expenses incurred without making detailed calculations for each cost component. The results of the study show that the application of the full costing method at UMKM Dapoer Amerta indicates that producing 50 black pepper beef products requires a total production cost of IDR 1.927.867. Therefore, the cost of goods manufactured per unit is IDR 38.557,34. With a desired profit margin of 30%, the selling price is set at IDR 46.268,81. Keywords: Determination Of The Cost Of Production, Determining Of The Selling Price, UMKM Dapoer Amerta
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.42 - COST ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Milania Nur Fitriani |
| Date Deposited: | 09 Oct 2025 01:59 |
| Last Modified: | 09 Oct 2025 01:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13675 |
Actions (login required)
 |
View Item |