STRATEGI PENETAPAN HARGA JUAL BERDASARKAN PERHITUNGAN HARGA POKOK PRODUKSI MELALUI METODE FULL-COSTING PADA USAHA KERAJINAN SEPATU KULIT UD.PRAKTIS MAGETAN

This study aims to analyze the selling price setting strategy based on the calculation of the cost of goods sold using the full-costing method for the leather shoe craft business UD. Praktis in Magetan. The background of this study is the importance of setting the right selling price so that MSMEs, particularly the Leather Shoe Craft Business in Magetan, can fully understand all components of production costs in order to determine an appropriate selling price and avoid losses. Setting the right selling price is crucial for ensuring business continuity and profitability, especially for Micro, Small, and Medium Enterprises (MSMEs). The full-costing method was chosen because it considers all cost components, both fixed and variable, thus providing a comprehensive and accurate picture of production costs. The method used in this study was descriptive quantitative, with data collected from May to July 2025. Data collection techniques were conducted through interviews, documentation, and direct observation of the production process, focusing on raw material costs, direct labor costs, and factory overhead costs.
The results showed that the cost of goods sold using the full-costing method was IDR 4,225,464 for 12 pairs of shoes, or approximately IDR 352,122 per pair. After adding the expected profit of 20%, the selling price per pair of shoes is Rp422,546. Meanwhile, the selling price currently applied by UD. Praktis is only Rp202,740 per pair. This demonstrates that the full-costing method produces a more accurate selling price because it considers all cost components, both fixed and variable.
Keywords: Selling Price, Cost of Goods Sold, Full-Costing, MSMEs, Leather Shoes