ANALISIS HARGA POKOK PRODUKSI DALAM KAITANNYA DENGAN PENENTUAN HARGA JUAL UNTUK PENCAPAIAN TARGET LABA (STUDI USAHA KERUPUK IKAN BOGA RASA KELURAHAN TANJUNG PINANG TIMUR KECAMATAN BATU SEMBILAN)

Abstract

The purpose of this research is to analyze the cost of goods sold using the company method and the full costing method, and to determine the selling price using the cost plus pricing method in the fish cracker bussiness Boga Rasa Tanjungpinang. This research using descriptive quantitative as a analysis method. The object of this research is the fish cracker business. The results of this study indicate that the calculation of the cost of production of fish crackers using the company method is Rp. 2,908 and the calculation of the cost of fish cracker production using the full costing method is Rp. 2,982.33. The difference between the cost of goods sold by the company method and the full costing method is Rp. 74.32. The calculation of the selling price of fish crackers uses cost plus pricing with the expected profit percentage of 20% with the selling price per pack of crackers calculated using the company method of Rp. 3,489 and the selling price per pack of crackers calculated using the full costing method is Rp. 3,650.