Analisis Perhitungan Harga Pokok Produksi Untuk Menentukan Harga Jual Pada Selempang Samarinda di Samarinda

Abstract

This research is motivated by the problem that occurred in the "Selempang Samarinda" business, which is that the company still uses simple or traditional calculation methods in calculating production costs and does not calculate other costs that actually need to be considered in the production process.

This study aims to find out and analyze the calculation of the cost of production to determine the selling price of the Selempang Samarinda. This study uses the theory of calculating the cost of production to determine the selling price.

The method used in this study is a comparative method, which is a method that compares to find the similarities and differences in the calculation of the Samarinda Sash with  the Full Costing Method.

The results of the study show that the Selemmpang Samarinda in calculating the cost of production still uses a simple method. The calculated costs still do not cover all costs incurred. The cost of auxiliary materials is not all calculated, the cost of equipment depreciation and equipment maintenance costs have also not been calculated by the Selempang Samarinda. The results of the calculation of the cost of production using the full costing method  obtained from higher production costs because the costs in the process are calculated in detail. Meanwhile, the calculation of the cost of production according to the Selempang Samarinda is obtained from production costs which do not detail all costs incurred at the time of production. The determination of the selling price of products based on the cost of production uses the cost plus princing method with a set profit of 30%.

The conclusion in this study conveys that the calculation of the cost of production to determine the selling price applied to the Selempang Samarinda is not in accordance with the Full Costing calculation method.