Evaluasi penentuan harga pokok produk untuk menentukan harga jual pada PT Indoberka Investama
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Sari, Joti Mustika
Subject
HG Finance
Datestamp
2020-09-16 02:57:56
Abstract :
Cost of production is the total cost incurred or used for the production process of goods starting from raw materials, overhead costs and labor costs, so as to produce finished goods that can be sold. This research is a case study which aims to evaluate the cost of goods manufactured in determining the selling price of the product per stem or per sheet produced from production. The cost of production is calculated using the Full Costing method and the selling price is determined using the Cost Plus Pricing method. This study aims to (1) Know and analyze the determination of the Cost of Production (HPP) which is used by the company to determine the selling price (2) Know the accuracy of the company in determining the Cost of Production (HPP) to determine the selling price. The results showed that the cost of goods manufactured using the Full Costing method resulted in a selling price determination using the Cost Plus Pricing method, namely for C 75 X 0.75 IBI products of Rp. 59,980.87 per stem; C 75 X 1.00 Rp. 77,151.00 per stick; Reng I-1A Rp. 22,943.36 per stem; Reng I-100A Rp. 24,978.50 per stick; Spandek 0.30 IBI Rp. 161,146.70 per sheet; and Hollow IBI Rp. 26,102.00 per stick. Keywords: Cost of Production, Full Costing, Determination of Selling Prices, Cost Plus Pricing
Cost of production is the total cost incurred or used for the production process of goods starting from raw materials, overhead costs and labor costs, so as to produce finished goods that can be sold. This research is a case study which aims to evaluate the cost of goods manufactured in determining the selling price of the product per stem or per sheet produced from production. The cost of production is calculated using the Full Costing method and the selling price is determined using the Cost Plus Pricing method. This study aims to (1) Know and analyze the determination of the Cost of Production (HPP) which is used by the company to determine the selling price (2) Know the accuracy of the company in determining the Cost of Production (HPP) to determine the selling price. The results showed that the cost of goods manufactured using the Full Costing method resulted in a selling price determination using the Cost Plus Pricing method, namely for C 75 X 0.75 IBI products of Rp. 59,980.87 per stem; C 75 X 1.00 Rp. 77,151.00 per stick; Reng I-1A Rp. 22,943.36 per stem; Reng I-100A Rp. 24,978.50 per stick; Spandek 0.30 IBI Rp. 161,146.70 per sheet; and Hollow IBI Rp. 26,102.00 per stick. Keywords: Cost of Production, Full Costing, Determination of Selling Prices, Cost Plus Pricing
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