Nuryasin, Muhammad (2020) Analisis Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost plus Pricing Dengan Pendekatan Full Costing (Pada UMKM Barokah). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
ABSTRACT This research is motivated by the fact that Barokah MSME has not applied the correct method in calculating the cost of production, due to inadequate resources. Errors in calculating the cost of production can result in the selling price of a product being too high or too low. In the principle of cost accounting, the right method in determining the cost of production is the full costing method, because this method imposes all production costs as a component of the cost of the product. Determination of the selling price is done using the method of cost plus pricing with the concept of product costs. The selling price is determined from the sum of all production costs plus a percentage markup of production costs. This research uses a quantitative approach and descriptive research techniques. The subject of the research was the UMKM Barokah, while the object of the study was the cost of production using the full costing method and the selling price. Sources of data used are primary and secondary data obtained by interview, observation, documentation study and literature study. The data analysis technique used is descriptive analysis. The results showed that the calculation of the cost of production using the full costing method is greater than the calculation according to the company, because the company does not charge equipment maintenance costs and equipment depreciation costs, while the full costing method imposes all production costs including the cost of raw materials, direct labor costs, and variable or fixed factory overhead costs. The results of these calculations are used as a basis in determining the selling price of a sheet of paper which states that the calculation of the selling price using the cost plus pricing method is smaller than the selling price set by the company.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.42 - COST ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MUHAMMAD NURYASIN |
| Date Deposited: | 17 Jan 2023 02:05 |
| Last Modified: | 17 Jan 2023 02:05 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9968 |
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