Open AccessStrategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method
Author(s) -
Popon Rabia Adawia,
Aprilia Puspasari
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i05.p16
Subject(s) - activity based costing , factory (object oriented programming) , production (economics) , production cost , business , agricultural science , process costing , raw material , target costing , process (computing) , total absorption costing , operations management , manufacturing engineering , computer science , economics , engineering , marketing , microeconomics , environmental science , mechanical engineering , programming language , operating system , chemistry , organic chemistry
This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower.
Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.