ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PADA KOPI CHUSEYO CABANG SAMARINDA

Abstract

This study aims to determine the effect of calculating the cost of manufactured using the full costing method in determining the selling price of coffee oppa at Kopi Chuseyo Samarinda Branch.

This study uses a literature study method, which is a method of collecting data on things or variables in the form of notes, transcripts, agendas and so on. The data obtained from the results of this study activity were then collected, then processed and analyzed using interview and literature techniques. The population in this study is the report on the cost of manufactured and selling price at Kopi Chuseyo Samarinda Branch in 2023, while the sample is the report on the cost of manufactured and selling price at Kopi Chuseyo Samarinda Branch.

The results of the study based on the hypothesis stated that the calculation of the cost of production using the full costing method for coffee oppa products showed that the results are high compared to the company's calculation method. The determination of the selling price based on the researcher's calculations for the coffee oppa product shows a higher nominal figure compared to the selling price set by the company.

Based on the analysis results from this study, it was concluded that the calculation of the cost of manufactured using the full costing method for the coffee oppa product had an effect on determining the selling price at the Kopi Chuseyo Samarinda Branch.