Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas

Authors

  • Natasya Grasilia Memah Sam Ratulangi University
  • David P. E. Saerang Sam Ratulangi University
  • Syermi S. E. Mintalangi Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.290

Keywords:

cost plus pricing, cost of goods sold, full costing, pricing determination

Abstract

In the cutthroat world of competitive food manufacturing, SMEs like home-based noodle factories find it tough to set competitive and profitable selling prices, especially when raw material costs are volatile. This study adopts the cost plus pricing method to determine the selling price of noodles produced by the Aneke Emor home-based noodle factory.The research method utilized is qualitative, with data collected through interviews and a thorough analysis of the factory's production data. The Full Costing approach shows a cost of goods sold (COGS) of IDR10,426 per kilogram, compared to the factory's traditional calculation method of IDR10,037 per kilogram. Adding a 10% profit margin raises the selling price to Rp 11,469 per kilogram, significantly above the previous price of IDR11,000. It is clear that the Cost-Plus Pricing Method enhances profitability and business competitiveness. SMEs should apply this method to maximize profits and support the long-term sustainability of their business.

Downloads

Download data is not yet available.

References

Azwar, K., Mulyana, A., Himawan, I. S., Juwita, R., Yuniawati, R. I., Dewi, K. I. K., & Susanti, E. (2022). Pengantar akuntansi. Tohar Media.

Darya, M. M. (2019). Akuntansi Manajemen. Uwais Inspirasi Indonesia.Harahap, B., & Tukino. (2020). Akuntansi biaya. CV Batam Publisher.

Harahap, B., & Tukino. (2020). Akuntansi biaya. CV Batam Publisher.

Mulyati, S., Yunita, N. A., Satria, D. I., Indrayani, & Yusra, M. (2017). Akuntansi biaya. CV Sefa Bumi Persada.

Nurlela, I., Yanti, R. A. E., & Aryansyah, F. (2021). Pengaruh penetapan harga jual terhadap volume penjualan. J-KIP: Jurnal Keguruan Dan Ilmu Pendidikan, 2(3), 179–184. https://doi.org/10.25157/j-kip.v2i3.5891

Purwaji, A., Wibowo, & Muslim, S. (2023). Akuntansi biaya (Edisi 3). Salemba Empat.

Rachmawati, R., Karini, R. S. R. W., Andayani, R. D., Andanawarih, P. P., Tampubolon, A. S., Astuti, T. D., Utami, E. S., Sesa, P. V. S., Waromi, J., Siahay, A. Z. D., & Muslimin, U. R. (2024). Buku ajar akuntansi biaya. PT. Sonpedia Publishing Indonesia.

Radiansyah, A., Ansari, M. I., Levany, Y., Ramadanis, Azhar, I., Fajriah, A. N., Aisyah, S., Candra, R., Kampo, K., Putra, Y. E., Rosalina, D., Basir, I., Prakoso, A., Sampe, F., Deswita, S., Rahmi, M., Rizka, Nainggolan, E. P., & Supriyati. (2023). Pengantar akuntansi. Sada Kurnia Pustaka.

Ramdhani, R. G., Shofa, M. J., Wajdi, F., & Sahrupi, S. (2023). Strategi product bundling dengan pendekatan market basket analysis dan cost plus pricing pada kedai kopi. Prosiding Seminar Nasional Penelitian LPPM UMJ, 1(1). http://jurnal.umj.ac.id/index.php/semnaslit

Sahla, W. A. (2020). Akuntansi biaya: Panduan perhitungan harga pokok produk. Poliban Press.

Supriadi. (2018). Konsep harga dalam ekonomi Islam. Prenadamedia Group.

Tjiptohadi, S. (2020). Aspek perilaku manusia dalam dunia akuntansi. Airlangga University Press.

Waty, E., Sukmawati, E., Rachmawati, R., Wasesa, T., Evi, T., Muslih, M., Jumali, E., Yuliandhari, W. S., Rachman, A. A., Suzan, L., & Octavia, E. (2023). Buku ajar akuntansi manajemen. PT. Sonpedia Publishing Indonesia.

Downloads

Published

2025-02-13

How to Cite

Memah, N. G., Saerang, D. P. E., & Mintalangi, S. S. E. (2025). Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas. Manajemen Bisnis Dan Keuangan Korporat, 3(1), 115–127. https://doi.org/10.58784/mbkk.290

Issue

Vol. 3 No. 1 (2025)

Section

Articles

License

Copyright (c) 2025 Natasya Grasilia Memah, David P. E. Saerang, Syermi S. E. Mintalangi

Creative Commons License

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.