Penerapan Metode Cost Plus Pricing Dengan Pendekatan Full Costing Dalam Menentukan Harga Jual Pada Produk Umkm Rumah Produk Herbal

Abstract

This study aims to application of the full costing method in determining the cost of production and to application of the cost plus pricing method in determining the selling price of products in the Rumah Produk Herbal MSME. This study is descriptive quantitative research. Source of data in this research are primary data obtainde through observation, interviews, dan documentation. The results show that the calculation of the cost of production of ground coffe and ground betel nut according to the Rumah Produk Herbal is lower than the full costing method, this occurs because the Rumah Produk Herbal does not account for all cost elements incurred during production, resulting in difference of Rp928 for ground coffee and Rp2.166 for ground betel nut. Meanwhile, the application pf thr selling price using the cost plus pricing method is highet than the selling price set by the Rumah Produk Herbal because it has ensured that all production and non-production costs can covered and there are no losses. The conclusion of this research the calculation of the cost of production using full costing accounts for all components of expenses incurred. Thus, the selling price calculation with the expected profit percentage, the Rumah Produk Herbal uses the cost plus pricing method with a full costing approach, resulting in more optimal profits.

Keywords

Production Cost; Full Costing; Selling Price; Cost Plus Pricing