ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE VARIABEL COSTING DAN PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING AGAR MENCAPAI LABA OPTIMAL (Studi Kasus pada Usaha Mikro Rangginang Ibu Ismiati di Desa Sooko Kabupaten Ponorogo)

Nur Muslimah, Seftyhana (2024) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE VARIABEL COSTING DAN PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING AGAR MENCAPAI LABA OPTIMAL (Studi Kasus pada Usaha Mikro Rangginang Ibu Ismiati di Desa Sooko Kabupaten Ponorogo). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

ABSTRACK
ANALYSIS OF CALCULATION OF COST OF PRODUCTION USING THE VARIABLE COSTING
METHOD AND DETERMINING SELLING PRICES USING THE METHOD
COST PLUS PRICING TO ACHIEVE OPTIMAL PROFITS
(Case Study of Ibu Ismiati's Rangginang Micro Enterprise in Sooko Village,
Ponorogo Regency)
Seftyhana Nur Muslimah, Khusnatul Zulfa W. dan Nurul Hidayah
Muhammadiyah University of Ponorogo
Basically, companies are founded to obtain maximum profits, but achieving this is not
easy, because there are many obstacles that hinder the creation of this goal. In an effort to
increase maximum profits, a company must be able to calculate the cost of production correctly
and correctly because the calculation of the cost of production serves to determine or set selling
prices, find out the profit earned, carry out planning and control costs and assist management
in decision making. -special decisions (Faisol et al., 2019).
The type of research used is quantitative descriptive. This study uses a quantitative
approach, which is a type of research that emphasizes testing theories through measuring
research variables with numbers. While descriptive is describing conditions according to certain
phenomena (Sugiyono, 2018).
Based on the results of the discussion it was concluded that; The calculation of the cost
of production carried out by Ibu Ismiati's Rangginang Micro Enterprise only includes the costs
of additional materials such as gas, salt and plastic in the calculation of factory overhead costs.
In determining the selling price, Ibu Ismiati's Rangginang Micro Business does not have a
special method, the price determination is also adjusted to the existing market price. Calculating
the cost of production using the variable costing method calculates all costs that affect the
production process. In the Cost Plus Pricing method, all costs are clearly detailed.
The difference in the calculation of the cost of production according to Ibu Ismiati's
Rangginang Micro Enterprise, the calculation of the cost of production using variable costing
results in a higher cost of production. Factory overhead costs charged using the variable costing
method can be calculated in detail and get more accurate results. The selling price obtained
using the Cost Plus Pricing method is greater (Rp. 20,656/Kg) with a price difference of Rp.
656/Kg) because Ibu Ismiati's Rangginang Micro Enterprise did not calculate the mark up
percentage and did not include production costs in detail.
Key Words: Cost of Goods Production, Variable Costing, Selling Price, Cost
Plus Pricing, Profit.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Key Words: Cost of Goods Production, Variable Costing, Selling Price, Cost Plus Pricing, Profit.
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economic
Depositing User:	fe . userfe
Date Deposited:	23 Aug 2024 05:57
Last Modified:	03 Nov 2025 06:35
URI:	https://eprints.umpo.ac.id/id/eprint/14614

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