Mekanisme Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Kebab dan Burger pada UMKM "Cinta Kebab dan Burger" di Kediri
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Institusion
Universitas Katolik Darma Cendika
Author
Rahayu, Dwi Yunita
Subject
HF5601 Accounting
Datestamp
2023-03-17 04:17:28
Abstract :
This study aims to determine the mechanism for calculating the cost of production and determining the selling price of kebabs and burgers at the MSME "Cinta Kebab and Burger" in Kediri. This research was conducted because the lack of knowledge of business actors is an obstacle in calculating the cost of production and determining the selling price. This study uses a qualitative descriptive analysis method. To find out the cost of production and determine the selling price of MSME Cinta Kebab and Burger in Kediri, data collection techniques were carried out by means of documentation studies and field studies. The cost of production is calculated using the full costing method while the selling price is calculated using the cost plus pricing method. The results of the research and data analysis showed that there was a difference in the determination of the cost of production according to the business owner of Rp. 10,227 while according to the researcher, the calculation using the full costing method for the cost of production of kebabs is Rp. 9,832 and for the cost of production of burgers is Rp. 12,161. Meanwhile, the determination of the selling price according to the business owner for the selling price of kebabs and burgers is the same, namely Rp. 13,000, while according to the researcher, based on the cost plus pricing method, the selling price of kebabs is Rp. 12,750 and the selling price of a burger is Rp. 15,500. It can be concluded that the cost of goods sold at MSME Cinta Kebab and Burger has not shown the cost of production in accordance with the collection of production costs.
This study aims to determine the mechanism for calculating the cost of production and determining the selling price of kebabs and burgers at the MSME "Cinta Kebab and Burger" in Kediri. This research was conducted because the lack of knowledge of business actors is an obstacle in calculating the cost of production and determining the selling price. This study uses a qualitative descriptive analysis method. To find out the cost of production and determine the selling price of MSME Cinta Kebab and Burger in Kediri, data collection techniques were carried out by means of documentation studies and field studies. The cost of production is calculated using the full costing method while the selling price is calculated using the cost plus pricing method. The results of the research and data analysis showed that there was a difference in the determination of the cost of production according to the business owner of Rp. 10,227 while according to the researcher, the calculation using the full costing method for the cost of production of kebabs is Rp. 9,832 and for the cost of production of burgers is Rp. 12,161. Meanwhile, the determination of the selling price according to the business owner for the selling price of kebabs and burgers is the same, namely Rp. 13,000, while according to the researcher, based on the cost plus pricing method, the selling price of kebabs is Rp. 12,750 and the selling price of a burger is Rp. 15,500. It can be concluded that the cost of goods sold at MSME Cinta Kebab and Burger has not shown the cost of production in accordance with the collection of production costs.
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