Open AccessAnalisis Perhitungan HPP Metode Full costing dalam Menentukan Harga Jual Menggunakan Cost Plus Pricing
Author(s) -
Elsha Oktavia Lestiana Putri Elsha
Publication year - 2019
Publication title -
journal of accounting, finance, and auditing (jafa)
Language(s) - English
Resource type - Journals
ISSN - 2685-7685
DOI - 10.37673/jafa.v1i2.311
Subject(s) - flavor , agricultural science , production cost , mathematics , activity based costing , production (economics) , business , food science , economics , engineering , chemistry , environmental science , marketing , microeconomics , mechanical engineering
This research aims to analyze the calculation of the production baseusing full costing method and sale price calculation using cost pluspricing. The research methods used in this study are qualitativedescriptive methods. The data used in this study are primary andsecondary data. Data collection methods are observations,interviews and documentation. Results of data analysis obtainedthat calculation of the price of production of UD bread. Dian Putriused a full costing method of Rp 77.306.834. Selling price accordingto company for Rp 670.00 less than cost plus pricing method forchocolate flavor Rp 730.00, peanut flavor Rp 680.00, coconut flavorRp 720.00, and cheese Rp 780.00 As for strawberry flavor RP620.00, and the taste of Birendrakumar RP 660.00 larger. As for thebig bread according to the company for Rp 1,300 greater than according to cost plus pricing for chocolate flavor Rp 840.00, tastechocolate cheese Rp 1.110, banana chocolate Rp 1.060 and vanillaRp 1.070.