Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual pada UMKM Kangen Roti

Abstract

Analyze the cost of producing tiny bread in determining the selling price per slice of bread based on the profit desired by Kangen Roti using the full costing and variable costing methods. This research is a descriptive research with data collection techniques using interviews and documentation techniques. The results show that there are differences in the results of calculating the cost of goods manufactured and selling prices between the full costing and variable costing methods. Production costs generated according to calculations with the Full Costing method are IDR 750 and with the Variable Costing method that is IDR 656, while according to the results of data processing with the full costing method approach that is IDR 1,114 and with the Variable Costing method that is IDR 806, and in setting the selling price using the competitor's price method, Kangen Roti sets a selling price of IDR 1,500 and earns a profit of 100% the production price of IDR 750, but after conducting research the results of data processing show that the cost of production is IDR 1,114 and the price selling using the cost plus pricing method with an expected profit of 40% of Kangen Roti is IDR 1,575