Penentuan biaya produksi dengan metode direct costing sebagai dasar penetapan harga jual pada UD Lourdes Tompasobaru
DOI:
https://doi.org/10.58784/mbkk.97Keywords:
Production Costs, Direct Costing, Normal Pricing, Selling PriceAbstract
Direct costing is an accounting method used to calculate production costs. This method only calculates production costs that are directly related to the product and can be traced directly to the product. Normal pricing is the determination of the selling price which is determined by adding future costs with a percentage mark up or addition above the total costs calculated using a certain formula. The aim of this research is to determine the determination of production costs using the direct costing method as the basis for determining selling prices. The type of research used is descriptive qualitative. The results of this research show that there is a difference between determining production costs using the company's simple calculation method and calculations using the direct costing method. Because of this difference in the selling price determination between the owner (actual) and according to direct costing with normal pricing, there is a quite high difference, where the selling price determined by the company is higher than according to the direct costing method with normal pricing.
Downloads
References
Asmoro, A. Y. M., & Mahargiono, P. B. (2022). Pengaruh harga, promosi, dan kualitas produk terhadap keputusan pembelian pada UD Tape 31 Bondowoso. Jurnal Ilmu dan Riset Manajemen, 11(11), 1-18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5005
Aurora, B. C. (2013). The cost of production under direct costing and absorption costing – a comparative approach. Annals of the Constantin Brâncuşi” University of Târgu Jiu, Economy Series, 2, 123-129. https://www.utgjiu.ro/revista/ec/pdf/2013-02/19_Bunea%20Bontas%20Cristina.pdf
Euis, R., Medina, A., Rina, M. (2018). Akuntansi Manajemen. Bandung: Mujahid Press.
Gowa Y., Thalib S. B. W., & Londa, Y. (2020). Implementasi direct costing method sebagai alat untuk menghitung harga pokok produksi perusahaan manufacture (Studi kasus Industry Flores VCO Nangaba Kabupaten Ende). Analisis. 10(1), 85-95. https://uniflor.ac.id/e-journal/index.php/analisis/article/view/326/
Harjanti, R., Hetika, H., & Murwanti, S. (2021). Analisis harga pokok produksi dan harga jual dengan metode cost plus pricing (Studi kasus pada UKM Wedang Uwuh 3Gen Tegal). Benefit: Jurnal Manajemen dan Bisnis, 6(1), 84-97. https://journals.ums.ac.id/index.php/benefit/article/view/14042
Hidayat, L., & Halim, S. (2013). Analisis biaya produksi dalam meningkatkan profitabilitas perusahaan. Jurnal Ilmiah Manajemen Kesatuan, 1(2), 159-168. DOI: 10.37641/jimkes.v1i2.263
Khaerunnisa, A. & Pardede, R. P. (2021). Analisis harga pokok produksi untuk menentukan harga jual Tahu. JIAKES: Jurnal Ilmiah Akuntansi Kesatuan. 9(3), 631-640. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/1213
Lestari, N. A. (2017). Studi komparasi penghitungan biaya output dengan menggunakan metode direct costing dan full costing: studi kasus output diklat barang dan jasa pada lima Balai Diklat Keuangan di Badan Pendidikan dan Pelatihan Keuangan. AKURASI: Jurnal Anggaran dan Keuangan Negara Indonesia, 1(1), 34-61. DOI: 10.33827/akurasi2017.vol1.iss1.art19
Meroekh, H. M. A., de Rozari, P. E., Foenay, C. C. (2018). Perhitungan harga pokok produksi dalam menentukan harga jual melalui metode cost plus pricing (Studi kasus pada Pabrik Tahu Pink Jaya Oebufu di Kupang). Journal of Management, 7(2), 181-205. https://ejurnal.undana.ac.id/index.php/JEM/article/view/1212
Mulyadi. (2018). Akuntansi Biaya. Yogyakarta: UPP STIM YKPN
Mursyidi. (2008). Akuntansi Biaya. Bandung: PT. Refika Aditama
Poluan, C., & Pangemanan, S. S. (2015). Analisis penerapan metode direct costing terhadap penentuan harga pokok produksi pada PT. Bangun Wenang Beverage Company. Jurnal EMBA: Ekonomi Manajemen Bisnis dan Akuntansi. 3(1), 34-42. https://ejournal.unsrat.ac.id/index.php/emba/article/view/6564
Rozi, F., & Shuwiyandi, K. (2022). Analisis biaya produksi guna menentukan harga jual PT. Selera Rodjo Abadi Semarang. Worksheet: Jurnal Akuntansi. 1(2), 125-132. DOI: 10.46576/wjs.v1i2.2121
Saladin, D. (2003). Manajemen Pemasaran. Bandung: Linda Karya
Supriyono. (2013) Akuntansi Biaya Pengumpulan Biaya dan Penentuan Harga Pokok. Yogyakarta: BPFE
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Claudio Kolompoy, Rudy J. Pusung , Djeini Maradesa
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.
