ANALISIS PERHITUNGAN HPP FULL COSTING DAN HARGA JUAL COST PLUS PRICING PADA UD ARPUMA NGANJUK
Keywords:
Harga Pokok Produksi, Full Costing, Harga Jual, Cost Plus PricingAbstract
This study aims to determine and analyze the calculation of the cost of goods manufactured (HPP) and the selling price applied by the company and the calculation using full costing and cost plus pricing at UD Arpuma. The benefit of this difference in calculations is that by calculating using full costing and cost plus pricing, the company will get the right price as well as there is a clear calculation basis in accordance with the theory used. The approach and type of research used is descriptive quantitative. The data analysis technique used is full costing and cost plus pricing. The results showed that the full costing and cost plus pricing krecek uyel methods resulted in lower HPP and selling prices because the company only used estimates in determining prices. Meanwhile, krecek plates resulted in lower HPP and higher selling prices. This is because the full costing and cost plus pricing methods detail all the costs incurred, thus obtaining a higher price. However, overall the price set by the company is still high compared to using the full costing and cost plus pricing methods. It is expected that UD Arpuma will use the full costing and cost plus pricing method because it produces a more precise price.
References
Sujarweni VW. Akuntansi Manajemen: Teori Dan Aplikasi. Pustaka Baru; 2015.
Mulyadi. Akuntansi Biaya. Edisi 5. UPP STIM YKPN Yogyakarta; 2015.
Noviasari, E dan Alamsyah R. Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. J Imliah Akunt. 2020;8(1):17-26.
Hasyim R. Analisis Penentuan Harga Pokok Produksi dan Harga Jual dengan menggunakan Metode Full Costing pada Home Industry Khoiriyah di Taman Sari, Singaraja. 2018;10:65-75.
Sutisna E, Ghofar KA, Sunawarman A, Muslimat MK. Pendampingan dalam Perhitungan Harga Pokok Produksi untuk Menentukan Harga Jual Kue Kering Choco Pink di JNC Cookies. 2018;1(3):446-453.
Taroreh BFW, Pangemanan SS, Suwetja IG, Akuntansi J, Ekonomi F. Analisis Penentuan Harga Jual Menggunakan Metode Cost Plus Pricing Dengan Pendekatan Full Costing Pada CV . Verel Tri Putra Mandiri. J EMBA. 2021;9(3):607-618.
Handayani S, Ghofur A. Penerapan Cost Plus Pricing dengan Pendekatan Full Costing dalam menentukan Harga Jual pada UD Lyly Bakery Lamongan. J Akunt. 2019;15(1):42-47.
