PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN HARGA JUAL PRODUK DENGAN METODE COST PLUS PRICING (STUDI KASUS PADA USAHA O & G BAWANG GORENG KOTA BATAM)

Abstract

This study aims to analyze and determine the cost of goods manufactured using the full costing method and the selling price using the costplus pricing method in the O & G Fried Onion Business in Batam City. Full costing is a method of determining production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs. Cost plus pricing is a method of determining the selling price of a product by accumulating total cost and desired profit. The method used in this research is descriptive quantitative. Data were collected by direct observation and interviews in the field so that the types of data used were primary data and secondary data obtained from literature reviews.The results of this study indicate that the calculation of the cost of production using full costing method in March for 80 gram packaging is Rp. 7,554, for a pack of 180 grams of Rp. 16,623, and for the packaging of 280 grams of Rp. 25,961. In April for packaging of 80 grams Rp. 7,565, for packaging of 180 grams Rp. 16,633, for 280 gram packaging Rp. 25,968. In May for packaging of 80 grams Rp. 7,580, for packaging of 180 grams Rp. 16,650, and for the packaging of 280 grams, Rp. 25,996. The selling price is determined using cost plus pricing method, if it follows the expected profit (50%), the selling price for the 80gr package is Rp. 11,348, packs of 180gr Rp. 24,953 and 280gr packaging for Rp. 38,960.