Analysis Of Production Costs In Determining Selling Prices Using The Full Costing Method At The Nuansa Porselen Indonesia Company

Nurul Ulfa; Edwin Zusrony; Kasih Purwantini

doi:10.55606/jaemb.v5i3.8234

Authors

Nurul Ulfa Universitas Sains dan Teknologi Komputer
Edwin Zusrony Universitas Sains dan Teknologi Komputer
Kasih Purwantini Universitas Sains dan Teknologi Komputer

DOI:

https://doi.org/10.55606/jaemb.v5i3.8234

Keywords:

Calculation, Production Cost, Full Costing Method, Selling Price

Abstract

In today's world, with increasing competition among MSMEs, it is crucial to focus on competitiveness in product quality and price. This study aims to assess the calculation of the cost of goods manufactured to determine the appropriate selling price for Nuansa Porselen Indonesia Company. The full costing method is a technique for determining the cost of goods manufactured that includes all production costs, including raw material costs, direct labor, and factory overhead costs that include fixed and variable costs. The selling price is obtained from the cost of goods manufactured plus anticipated profits. This study was conducted using primary and secondary data. Primary data was obtained through direct observation and interviews with the company's financial manager, while secondary data was collected from several research journals and books. This study revealed that different calculations of the cost of goods manufactured and selling price have a direct impact on profitability.

References

[1] A. Setianingsih, J. Jusmani, and T. Sudiyanto, “Analisis Biaya Produksi Pada PT. Wilmar Cahaya Indonesia Tbk Yang Terdaftar di Bursa Efek Indonesia (BEI),” eCo-Fin, vol. 5, no. 3, pp. 194–203, 2023, doi: 10.32877/ef.v5i3.849.

[2] R. Veli and A. Bahari, “Perbandingan Metode Harga Pokok Produksi dalam Penentuan Harga Jual pada Simpang Minang Furniture,” Monex J. Res. Account. Politek. Tegal, vol. 13, no. 01, pp. 1–16, 2024, doi: 10.30591/monex.v13i01.5351.

[3] A. Lestari, S. I. Rosita, and T. Marlina, “Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual,” J. Ilm. Manaj. Kesatuan, vol. 7, no. 1, pp. 173–178, 2019, doi: 10.37641/jimkes.v7i1.210.

[4] D. Darno, “Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada ‘Kerupuk Sari Udang Mbah Oerip-Sidoarjo,’” ASSETS J. Ilm. Ilmu Akuntansi, Keuang. dan Pajak, vol. 3, no. 1, pp. 40–49, 2019, doi: 10.30741/assets.v3i1.366.

[5] A. Khaerunnisa and R. P. Pardede, “Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu,” J. Ilm. Akunt. Kesatuan, vol. 9, no. 3, pp. 631–640, 2021, doi: 10.37641/jiakes.v9i3.1213.

[6] P. Indrawati and N. E. P. Miliniawati, “Analisis Penentuan Harga Pokok Produksi Lemari Kaca Dengan Metode Full Costing Dan Variabel Costing,” Jamin J. Apl. Manaj. Dan Inov. Bisnis, vol. 6, no. 1, p. 35, 2023, doi: 10.47201/jamin.v6i1.183.

[7] Y. A. Salehah and A. Wahyuni, “Implementasi Tahfiz Al-Qur’an Dengan Metode Talaqqi,” Murhum J. Pendidik. Anak Usia Dini, vol. 4, no. 2, pp. 504–519, 2023, doi: 10.37985/murhum.v4i2.235.

[8] U. Khasanah, R. Sulistyowati, A. Hirmantono, and M. Mas’adah, “Pengaruh Informasi Akuntansi Biaya Terhadap Nilai Perusahaan Serta Implikasinya Terhadap Tanggungjawab Perusahaan Kepada Stakeholder,” J. Ekon. Mod., vol. 16, no. 2, pp. 105–116, 2020, doi: 10.21067/jem.v16i2.4981.

[9] R. B. Jakaria, H. P. A. Hakim, M. R. Syaifudin, and M. E. Kurniawan, “Implementasi Metode Full Costing Untuk Menentukan Harga Jual Produk,” J. Ilm. Tek. Ind. Dan Inov., vol. 2, no. 1, pp. 23–29, 2024, doi: 10.59024/jisi.v2i1.550.

[10] N. A. Panja, “Strategi Penentuan Harga Jual Dalam Mempertahankan Pendapatan Pada Kost Hidayah Kota Gorontalo Di Masa Pandemi Covid-19,” J. Ilm. Bisnis Dan Perpajak., vol. 4, no. 2, pp. 37–53, 2022, doi: 10.26905/j.bijak.v4i2.7811.

[11] P. Bigambo, S. Marandu, and E. Elias, “Product Costing and Pricing in Small and Medium Enterprises in Tanzania,” Tanzania J. Eng. Technol., vol. 42, no. 2, pp. 141–157, 2023, doi: 10.52339/tjet.v42i2.915.

[12] D. R. Hansen and M. M. Mowen, “Akuntansi Manajerial, Jilid 1, Edisi 7, Jakarta: Salemba Empat,” Diterjemahkan oleh Deny Arnos Kwary, 2004.

[13] W. Firmandani, Arizendy Dewi Fortuna, and Mochammad Nurul, “Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ,” TIJAB (The Int. J. Appl. Business), vol. 8, no. 1, pp. 01–14, 2024, doi: 10.20473/tijab.v8.i1.2024.47402.

[14] M. Mulyadi, Akuntansi Biaya, Edisi Ke-5. Yogyakarta: UPP STIM YKPN, 2010.

[15] E. Purwanto, “Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual,” J. Appl. Manag. Account., vol. 4, no. 2, pp. 248–253, 2020, doi: 10.30871/jama.v4i2.2402.

[16] K. N. Muna and M. I. N. Ismaya, “Strategi Pengendalian Biaya Produksi Pada Operasional Manufaktur Yang Efektif,” in Economics Business Finance and Entrepreneurship, 2023, pp. 53–58.

[17] R. Bogdan and D. Bicklen, “Halfway home,” Can. J. Ment. Retard., vol. 31, no. 3, pp. 10–18, 1982.

[18] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta, 2019.