ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI GUNA MENINGKATKAN AKURASI PENENTUAN HARGA JUAL PADA VALENTIN BAKERY

Sari

                                                  Abstract

This study aims to calculate and analyze the cost of production in determining the accuracy of  the selling price by using the full costing method. The type of research used is the type of quantitative research. Based on the characteristics of the problems raised by the researchers, this research is classified as a quantitative and qualitative research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on production costs of the company. As for secondary data obtained from books, journals, internet or other media that support this research.From the results of data analysis, the results showed that the calculation of cost of production company is lower than the calculation of cost of production using full costing method. The cost of production is calculated using the company method of Rp 989.30 for srikaya bread, Rp 988.21 for brown bread and Rp 906.36 for loaf bread, whereas according to the full costing method that is Rp 1.020,29 9 for bread srikaya, Rp1.09,.586 for brown bread and Rp1.001,43 for lying buns. This is because the company does not take into account the factory overhead costs remain as production costs. The determination of the selling price in the company has been determined to follow the market price. Meanwhile, according to the calculation with the method of full costing selling price for srikaya bread Rp 1.400brown bread Rp 1.500, while bread lie Rp 1,400. Determination of the selling price must be done properly because the selling price is too high will make the product less competitive, while the selling price is too low will cause harm to the company.

Keywords: Cost of Production, Full Costing, Selling Price