HAMIDAH, NURUL (2019) ANALISIS PENENTUAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA USAHA PRODUKSI TAHU “ARIF” DI DESA PELAS KECAMATAN KRAS KABUPATEN KEDIRI. Diploma thesis, STIE MAHARDHIKA.
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Abstract
The purpose of this study is to analyze whether or not the calculation of the cost of goods manufactured by Arif's tofu company using the full costing method and to analyze the determination of the selling price using the cost plus pricing method has fulfilled the company's desire to obtain a predetermined profit. This type of research is qualitative research. Data collection techniques by observation, interview and documentation. The data analysis technique used is descriptive qualitative analysis. The results showed that the calculation of the cost of production carried out by Arif tofu production business was Rp 63,489,000,- while the cost of production according to the full costing method was Rp 64,618,070,- there was a difference in the calculation between the full costing method and the company method, the difference between the cost of production is Rp 1,129,070,- this difference occurs because the company does not calculate factory overhead costs in the form of chiffon fabric and tofu molds, does not calculate monthly depreciation costs and machine maintenance costs incurred every month. Whereas in determining the selling price, the company has determined the selling price per piece of tofu is Rp 300,- with the cost of production according to the company per piece of tofu is Rp 272,- so the company gets a mark up or profit of Rp 28,- per piece of tofu. This is slightly different from the calculation according to the full costing method where the cost of production is Rp 275,- with the selling price per piece of Rp 300,- according to the full costing method the company will get a profit of Rp 25,- per piece of tofu. The conclusion in this study is the calculation of the cost of production according to the company is still not in accordance with the calculation of the cost of production according to the full costing method, while the determination of the selling price of Rp 300,- has fulfilled the wishes of the company where the profit earned per day from the sale of tofu is Rp 194,400,- in addition the company also receives other income from the sale of tofu dregs, where in one cooking process can sell tofu dregs with the price of Rp 16,000,- the total profit gained by the company in one day is Rp 482,400,- Suggestions for the company should know the production business Arif using the full costing method in calculating the cost of production, in order to know the costs incurred by the real company, so the company can know the profit that the real company gets. In addition, to increase added value, tofu entrepreneurs are expected to be able to make more attractive and cleaner product packaging, so as to increase consumer purchasing power.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Cost of production, full costing, selling price |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 02 Mar 2020 03:15 |
| Last Modified: | 04 Apr 2022 08:59 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1399 |
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