Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

Authors

DOI:

https://doi.org/10.54144/jadbis.v9i3.5885

Keywords:

Selling Price, Cost Plus Pricing Method, Full Costing

Abstract

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

References

Invado, A. (2018). Implementasi metode job order costing pada harga jual di Batik Celaket Malang (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).

Nikmawati, N. M. (2019). PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING PADA USAHA MIKRO KECIL DAN MENENGAH LUMINTU LESTARI KEDIRI.

Ridwan, M., & Hatuwe, M. (2017). Pembinaan Industri Kecil dan Menengah Pada Dinas Perindustrian, Perdagangan, Koperasi dan UMKM Kota Bontang. Jurnal Administrative Reform, 2(2), 187-199.

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Published

2021-08-31

Issue

Vol. 9 No. 3 (2021): Jurnal Administrasi Bisnis

Section

Articles

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