Analysis Of Production Cost To Determine Selling Price (Case Study On Kub Sejahtera Smes)
Keywords:
Cost of Goods Production, Full Costing, Variable Costing, Selling priceAbstract
This study aimed to determine how to calculate the cost of
production using the full costing method and variable costing
to determine the selling price for MSME KUB Sejahtera.
MSME KUB Sejahtera is a business that produces spineless
milkfish. The calculation of the cost of production carried out
by MSMEs KUB Sejahtera is still simple and is done
manually. MSMEs KUB Sejahtera does not take into account
factory overhead costs, which are an element of the cost of
production. This study uses quantitative descriptive research
methods. The study results showed that the calculation of the
cost of production carried out by MSMEs KUB Sejahtera
produces lower results than using full costing and variable
costing. This difference is caused by the calculation method
carried out by MSMEs KUB Sejahtera not taking into account
factory overhead costs, which are one of the elements in
calculating the cost of production. While the full costing
method takes into account both fixed and variable factory
overhead costs, variable costing methods take into account
only variable factory overhead costs. The differences in the
results of the cost of production calculation affect the
determination of the selling price, which is based on the full
costing method that produces a higher selling price than the
variable costing method.
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