PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL PADA UMKM KRIPIK ENTHIK DESA PLUNTURAN, PONOROGO

Abstract

The existence of business in Indonesia cannot be denied, including MSMEs. Seeing the development of the large number of MSMEs, business people must be smarter in determining the selling price for their products. Before determining the selling price, business actors must first calculate the cost of production. The purpose of this study, the authors want to analyze the calculation of the cost of production with the full costing method as the basis for determining the selling price at MSME Kripik Enthik Plunturan Village, Ponorogo. To support this research, the author uses a qualitative research method with a descriptive approach. Sources of data using primary data and secondary data, data collection techniques with interviews, observation and documentation. The results of the calculation of the cost of production using the company's method are Rp. 12,733 and the selling price is Rp. 40,000. While the calculation of the cost of production using the full costing method is Rp.49,940 and the selling price is Rp.65,921. From the results of these calculations, there is a difference between the cost of production and the selling price with the full costing method which is higher than the company method because the company does not calculate the cost element that should be taken into account. So, in calculating the cost of production, it is better if MSME Kripik Enthik uses the full costing method in order to determine the selling price correctly.

Keywords : Cost of Production, Full Costing Method, Selling Price