Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara
DOI:
https://doi.org/10.58784/mbkk.235Keywords:
cost of production, full costing, variable costing, selling priceAbstract
Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.
Downloads
References
Astri, E. M. (2021). Analisis penerapan metode full costing dan variabel costing sebagai perhitungan harga pokok produksi dalam penentuan harga jual.
Nusantara Hasana Journal, 1(4), 121-128. https://nusantarahasanajournal.com/index.php/nhj/article/view/133
Darsana, I. M., Sutarni, Atmoko, A. D., EDT, R. S., Valenty, Y. A., Suryantari E. S., Minhajuddin, Pande, J. S., Siregar, B. G., Nuryanto, U. W., Salijah, E., Hallan, M. AKB., Santoso, F. I., Jumanti, N., & Trida. (2023). Pengantar akuntansi. Intelektual Manifes Media.
Dotulong, A. D., Pusung, R. J., & Ilat, V. (2023). Perhitungan harga pokok produksi kopi bubuk kemasan dalam penetapan harga jual dengan menggunakan metode variable costing (studi kasus pada CV. Pundi Emas). Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 7(1), 23-32. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/48254
Dunia, F. A., Abdullah, W., & Sasongko, C. (2019). Akuntansi biaya, edisi 5. Salemba Empat.
Firmansyah, D., Saepuloh, D., & Susetyo, D. P. (2020). Akuntansi manajemen: Informasi dan alternatif untuk pengambilan keputusan. PT. Bidara Cendekia Ilmi Nusantara.
Hasibuan, A. N., & Annam, R. (2021). Akuntansi manajemen: teori dan praktek. Merdeka Kreasi Group.
Maksud, T. R., Manossoh, H., & Maradesa, D. (2024). Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini. Manajemen Bisnis dan Keuangan Korporat, 2(2), 84–90. https://doi.org/10.58784/mbkk.111
Pasapan, V. W., Pusung, R. J., & Maradesa D. (2023). Analisis metode full costing dan variable costing dalam penentuan harga pokok produksi boba biji nangka pada UMKM Subin Mood Boba. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 11(2), 453-463. https://doi.org/10.35794/emba.v11i02.48806
Purwaji, A., Wibowo, & Murtanto, H. (2023). Pengantar akuntansi 1, edisi 3. Salemba Empat.
Purwanti, A. (2023). Akuntansi manajemen. Salemba Empat.
Ramdhani, D., Merida, Hendrani, A., & Suheri. (2020). Akuntansi biaya (konsep dan implementasi di industri manufaktur). CV Markumi.
Sengkandai, E. I., Alexander, S. W., & Gerungai, N. Y. T. (2024). Metode pembebanan biaya dan penentuan harga jual: studi kasus pada CV Emilysia Indo Bahari. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 248–258. https://doi.org/10.58784/mbkk.189.
Siregar, B., Suripto, B., Hapsoro, D., Lo, E. W., Herowati, E., Kusumasari, L., & Nurofik. (2020). Akuntansi biaya, edisi 2. Salemba Empat.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sumual, T. H., Ilat, V., dan Mintalangi, S. S. E. (2022). Perhitungan harga pokok produksi dengan menggunakan metode full costing. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 5(2), 1097-1102. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/40514
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Melki Josenli Kojo, Rudy J. Pusung, Syermi S. E. Mintalangi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
