Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Usaha Tempe Makmur Yaya Tebeng Kota Bengkulu

Abstract

ABSTRAK

 

Permasalahan yang terjadi pada Usaha Tempe Makmur Yaya Tebeng Kota Bengkuluadalah masihkelirudalamperhitungankarenamasihadabiayaoverhead pabrik yang belum di perhitungkandalampenentuanhargapokokproduksi.Tujuandaripenelitianiniadalahmengetahuiperhitunganhargapokokproduksidalampenentuanhargajualpada Usaha Tempe MakmurYayaTebeng, Bengkulu.Metode yang digunakandalampenelitianiniadalahmetodedeskriftifkuantitatifmenggunakanalatataumetodefull costing danpenentuanhargajualmenggunakanmetodefull plus pricing.Berdasarkanperhitunganhargapokokproduksi yang dilakukanusahatempe makmur Yayahargapokokproduksiperbuahpadatahun 2019 adalahsebesar Rp.3.531, padatahun 2020 sebesar Rp.3.490danpadatahun 2021 adalahsebesar Rp.3.492.sehinggaLaba yang diperolehtahun 2019 sebesarRp.1.469perbuah, tahun 2020 sebesar Rp.1.510perbuahdanpadatahun 2021 sebesar Rp.1.508perbuah.SedangkanBerdasarkanperhitunganhargapokokproduksimenggunakanmetodefull costing hargapokokproduksitempeperbuahtahun 2019 adalahsebesarRp. 3.556, tahun 2020 sebesar Rp.3.559 danpadatahun 2021 adalahsebesarRp. 3.560. sehinggalaba yang diperolehpadatahun 2019 sebesar Rp.1.444 perbuah, tahun 2020 sebesar Rp.1.441perbuahdanpadatahun 2021 sebesar Rp.1.440perbuah. Denganpenetapanhargajualsebesar 25% darihargapokokproduksi.Terdapatselisihperhitunganhargapokokproduksiantaraperhitunganpabrikdenganperhitungandenganmetodefull costingkarenapadaperhitunganpabriktidakmemasukanbiayaoverhead pabrik.

Kata Kunci :Harga Pokok Produksi, Penentuan harga jual

 

ABSTRACT

 

The problems that occuredat TempeMakmur Yaya business were still mistakenly in calculation because there are still overhead costs that have not been calculated in determining the cost of production. The purpose of this study is to find out the calculation of the cost of production in determining the selling price at the Tempe MakmurYaya Tebengbusiness, Bengkulu. The method used in this study is a quantitative descriptive method by using the full costing method and determining the selling price using the full plus pricing method.Based on the calculation of the cost of production carried out by the Tempe Makmur Yaya business, the cost of production per piece in 2019 was 3,531 IDR, 3,490 IDR in 2020 and 3,492 IDR in 2021. Thus, the profit earned in 2019 was 1,469 IDR per pieces, 1,510 IDR per piece in 2020 and 1,508 IDR per piecein 2021. Meanwhile, based on the calculation of the cost of production using the full costing method, the cost of production of tempe per piece in 2019 is 3,556 IDR, 3,559 IDR in 2020and 3,560 IDR in 2021. So that, the profit earned in 2019 was 1,444 IDR per piece, 1,441 IDRper piece in 2020 and 1,440 IDRper piecein 2021.With the determination of the selling price of 25% of the cost of production, there is a difference in the calculation of the cost of production between the factory calculations and the calculations using the full costing method because the factory calculations do not include overhead costs.

Keywords:Cost of Production, Determination of the selling price