Open AccessThe Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor
Author(s) -
Iriyadi
Publication year - 2019
Publication title -
jabe (jurnal akuntansi bisnis dan ekonomi utama)/jurnal akuntansi bisnis dan ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2684-6756
pISSN - 2460-030X
DOI - 10.33197/jabe.vol5.iss2.2019.312
Subject(s) - activity based costing , depreciation (economics) , factory (object oriented programming) , production cost , total absorption costing , variable cost , production (economics) , manufacturing engineering , process costing , target costing , cost accounting , cost driver , manufacturing cost , operations management , engineering , computer science , business , mechanical engineering , economics , accounting , financial capital , capital formation , macroeconomics , programming language , economic growth , human capital
The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.