YULIANI, DEA HESTI (2023) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN (FULL COSTING METHOD) DAN PERHITUNGAN PENETAPAN HARGA JUAL (Sudi Pada Pelaku UMKM Meubel di Kota Pasuruan Raya). Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
Dea Hesti Yuliani. 2023. “Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan (Full Costing Method) Dan Perhitungan Penetapan Harga Jual (Studi Pada Pelaku Umkm Meubel di Kota Pasuruan Raya). Setiap Perusahaan pada dasarnya mempunyai tujuan untuk mencapai laba yang maksimal dan mempertahankan usaha salah satu cara yang ditempuh perusahaan adalah dengan menetapkan harga jual yang sesuai dengan pesaing. Tujuan dari penelitian ini adalah untuk menganilis perbandingan antara perhitungan harga pokok produksi dan harga pokok penjualan perusahaan dengan menggunakan pendekatan Full Costing. Perhitungan harga pokok produksi merupakan hal yang sangat penting untuk diperhatikan sebab semakin meningkatnya persaingan antar pengusaha dalam menghasilkan produk yang berkualitas dengan harga yang sanggup bersaing. Jenis penelitian yang digunakan dalam penelitian adalah penelitian dengan pendekatan deskriptif kualitatif. Data yang diolah adalah data primer berupa catatan harga pokok produksi seperti biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik dari hasil wawancara dengan objek yang diteliti. Berdasarkan hasil penelitian dan analisis data dapat disimpulkan bahwa harga pokok pada pengusaha mebel belum dapat menunjukkan harga pokok produksi yang sesuai dengan pengumpulan biaya produksinya. Terjadi perbedaan penentuan harga pokok menurut UD. Sinar Kayu Mebel sebesar Rp 1.643.000 sedangkan menurut penulis berdasarkan teori sebesar Rp. 1.727.000. Hal tersebut belum dipakai sebagai dasar penentuan harga jual karena penentuan harga jualnya kurang sesuai dengan teori yaitu perusahaan tidak memperhitungkan persentase laba yang diharapkan akan tetapi hanya berdasarkan harga pasaran. Kunci: Harga Pokok Produksi, Full Costing, Harga Jual ABSTRACT Dea Hesti Yuliani. 2023. "Analysis of the Calculation of the Cost of Production with the Approach (Full Costing Method) and the Calculation of the Determination of the Selling Price (Study on Umkm Furniture Actors in the City of Pasuruan Raya). Every company basically has a goal to achieve maximum profit and maintain business, one of the ways that the company takes is to set a selling price that is in accordance with competitors. The purpose of this study is to analyze the comparison between the calculation of the cost of goods manufactured and the cost of goods sold by the company using the full costing approach. The calculation of the cost of production is very important to note because of the increasing competition between entrepreneurs in producing quality products at competitive prices. The type of research used in research is research with a qualitative descriptive approach. The data processed is primary data in the form of records of production costs such as raw material costs, direct labor costs and factory overhead costs from the results of interviews with the object under study. Based on the results of the research and data analysis, it can be concluded that the cost of goods sold by furniture entrepreneurs has not been able to show the cost of production in accordance with the collection of production costs. There is a difference in determining the basic price according to UD. Sinar Kayu Furniture is Rp. 1,643,000, while according to the author, based on the theory, it is Rp. 1,727,000. This has not been used as a basis for determining the selling price because the determination of the selling price is not in accordance with the theory, namely the company does not take into account the expected profit percentage, but only based on market prices. Key: Cost of Production, Full Costing, Selling Price
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Dea Hesti Yuliani | ||||||||
| Date Deposited: | 01 Feb 2023 09:53 | ||||||||
| Last Modified: | 01 Feb 2023 09:53 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/11995 |
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