PERHITUNGAN HARGA POKOK PRODUKSI KAIN ULAP DOYO DALAM PENENTUAN HARGA JUAL PADA UMKM POKAN TAKAQ

Abstract

This study aims to analyze the determination of selling prices using cost plus pricing method full cost approach to UMKM Pokan Takaq Tenggarong by focusing research on the product produced, namely the Doyo Ulap Woven with cost data for January 2020.

          The data collection techniques used in this study were documentation, literature study, interviews, and observation. The research method used is a quantitative descriptive approach. In terms of calculating the selling price of the cost plus pricing method, the full cost approach is carried out first by calculating the cost of production using the full cost method costing.

          Based on the results of research conducted on the calculation of the cost of production of Ulap Doyo cloth in determining the selling price at UMKM Pokan Takaq Tenggarong, the cost of production according to the company is Rp. 19.108.436.00 while according to full costing the cost of production is Rp. 19.492.496.00. The difference lies in the calculation of factory overhead costs where the company does not include elements of fixed and variable overhead costs. The calculation of the selling price of the cost plus pricing method with the full cost approach involves a production cost of Rp. 19.492.496.00 and a commercial cost of Rp. 384,060.00 resulting in a selling price per unit of Rp. 1.309.000 with a mark up percentage of 50%.