PENERAPAN HARGA POKOK PRODUKSI FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (Studi Pada Pengrajin Rotan Berupa Cendera Mata Topi Adat Dayak Wehea Di Desa Nehas Liah Bing Kecamatan Muara Wahau)

Abstract

ABSTRACT

The selling price of a product is determined from the cost of production. HPP is a number of costs incurred for processing Petkuq Mehuei is an MSME engaged in handicrafts. Because it is still doing traditional calculations, the HPP calculation using the Full Costing method is expected to help Petkuq Mehuei to determine the right cost of production so that it can determine the selling price, because high HPP will affect the high selling price.The determination of the cost of production in the full costing method consists of the cost of raw materials, direct labor costs, and factory overhead costs. The results of calculating the cost of production according to the full costing method have a value of Rp.310,764 - Rp.341,277 and the selling price is Rp. 605,991 – 665,491, while for the calculation of the cost of production for MSME Petkuq Mehuei it is Rp. 257,588 - Rp. 272,444 and the selling price is Rp. 502,297 - 531,266.From the description above, it can be concluded that the hypothesis is accepted because the determination of the full cost of production is higher than the determination of the cost of production for rattan craftsmen, and the hypothesis is accepted because the determination of the selling price using the full costing method is higher than the determination of the selling price for rattan craftsmen. Suggestions for MSME to be able to use the full costing method because this method is more accurate in calculating the cost of production until the product has an efficient selling price to optimize the profit earned, and it is hoped that future researchers will obtain relevant information and serve as additional material and even comparisons so that research can be further developed..