ANALISIS BIAYA PRODUKSI DALAM MENENTUKAN HARGA JUAL MAKANAN PADA RUMAH MAKAN H. IJAY DI SAMARINDA

Abstract

       The purpose of this study was to analyse the determination of the selling price of grilled chicken 1 (one) portion at H. Ijay's restaurant. The data collection techniques used are field research, namely interviews and direct observation at H. Ijay's restaurant and library research. Data analysis conducted in this study using descriptive research methods with a qualitative approach. Descriptive research method is research on problems or events in the form of facts that currently exist in the management of H. Ijay's restaurant.

       The analytical tool used in this research is the Full Costing method where the Full Costing method is a method of determining the cost of production that takes into account all elements of production costs into the cost of production. The population in this study were all employees and business owners of H. Ijay restaurant in Samarinda City.

       The results of this study indicate that raw material costs, overhead costs, and direct labour costs have an effect in determining the selling price, where the selling price value using the full costing method can also calculate the profit desired by the H. Ijay restaurant.