Ndruru, Flora Mita (2024) PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK MAKANAN RINGAN PADA UMKM LIMBANG JAYA MAKMUR DI SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
UD. Limbang Jaya Makmur is a Micro, Small, and Medium Enterprise (UMKM) engaged in the culinary industry, specifically in producing snacks made from purple sweet potatoes and honeyed sweet potatoes, known as "Opak Telo." Having been in operation for about 6 years, this UMKM must be able to determine the accurate production cost and selling price. To determine the appropriate selling price for Opak Telo, UD. Limbang Jaya Makmur needs to accurately accumulate and calculate the elements of production costs, including raw materials, direct labor, and both variable and fixed factory overhead costs. The aspect examined in this study is the "determination of production cost using the full costing method to establish the selling price of snack products at the UMKM Limbang Jaya Makmur in Surabaya," with the research scope covering the period from January to June 2022. The objective of this research is to understand how the production cost is calculated and to compare the production cost calculations performed by UD. Limbang Jaya Makmur based on their method and using the full costing method. The data analysis technique used is descriptive analysis with a qualitative approach. Data collection is done through direct interviews, observations, and documentation. The results of this research show a difference in the calculation of production costs (PC) between the simple method used by the company and the full costing method, amounting to IDR 1,792,000. The difference in production cost per pack is IDR 1,000. This discrepancy is due to the full costing method considering all cost elements, such as depreciation, while the company's method does not include such considerations. This affects the determination of the selling price. Using the full costing method, the selling price per pack is IDR 19,200, while according to the company, it is IDR 18,000, resulting in a selling price difference of IDR 1,200. The results of this research can provide input for managers to improve profits and sustain their business.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Harga Pokok Produksi, Metode Full Costing dan Harga Jual | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Flora Mita Ndruru | ||||||||
| Date Deposited: | 01 Mar 2024 01:27 | ||||||||
| Last Modified: | 01 Mar 2024 01:27 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1638 |
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