ASUAT, MARIA FATIMA INDA (2023) Analisis Perhitungan Harga Pokok Produksi Dengan Menetapkan Harga Jual Menggunakan Metode Cost Plus Pricing Pada UMKM Toko Kerupuk Risma Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
This study aims to determine the calculation of cost of goods produced according to Toko Kerupuk Risma, using the full costing method and setting the selling price using the cost plus pricing method. In addition, you can compare the cost of goods produced by Toko Kerupuk Risma using the full costing method. In addition, knowing the price difference between sweet potato crackers and shrimp rengginang crackers. This type of research is qualitative research where this research looks at natural subjects without manipulation. The data collection technique in this study is to carry out documentation in the form of production costs and daily sales records in addition to literature studies of books, articles, and scientific papers. Based on the calculation results, the calculation of the cost of goods produced for sweet potato crackers and shrimp rengginang crackers according to the Risma Cracker Shop is smaller than using the full costing method. Determination of selling prices using the cost plus pricing method with production costs obtained from the total production costs of Risma Cracker Shop and the total production costs of the full costing method. So that the selling price of sweet potato crackers and shrimp rengginang crackers set by Risma Cracker Shop is smaller than the full costing approach. Determination of selling prices using the cost plus pricing method with a full costing approach is more accurate because it calculates all costs incurred in the production process.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Cost of goods produced, selling price, full costing method, cost plus pricing method, and Risma Cracker Shop | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Gaudens Dillalino | ||||||||
| Date Deposited: | 22 Aug 2024 08:04 | ||||||||
| Last Modified: | 22 Aug 2024 08:04 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1529 |
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