CD Skripsi

Analisis Penentuan Harga Pokok Produksi Dan Harga Jual Pada Ukm Roqi Sodap Bagansiapiapi

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This research discusses the analysis of determining the cost of production and selling prices at UKM Roqi SODAP Bagansiapiapi. The aim of this research is to determine and analyze the determination of the cost of production and selling prices at UKM Roqi SODAP Bagansiapiapi. The method in this research is descriptive quantitative with data analysis techniques in calculating the cost of production using the full costing method and in determining the selling price using the cost plus pricing method. The research results show that the calculation of the cost of production using the full costing method is higher than the company's method, namely Rp. 14,019 by being a full costing method. Meanwhile, according to the company method, it is Rp. 12,686 per bottle. In determining the selling price, the company follows the market price, which is Rp. 20,000 per bottle, whereas according to the cost plus pricing method the selling price should be Rp. 17,944. In calculating raw material costs and direct labor costs, UKM Roqi SODAP Bagansiapiapi has done it correctly. However, calculating factory overhead costs is still not precise.
Keywords: Cost of Production, Full costing, Cost Plus Pricing

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1805111020

Penerbit

Pekanbaru : Universitas Riau FKIP Pendidikan Ekonomi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1805111020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU PENDIDIKAN EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

AL

Versi lain/terkait

Lampiran Berkas

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