ANALISIS BIAYA PRODUKSI DALAM MENENTUKAN HARGA JUAL DESICCATED COCONUT PADA PT ROYAL COCONUT AIRMADIDI

Abstract

Calculation of production costs in determining the selling price of desiccated coconut, using the full costing method, includes the cost of raw materials, direct labor, and factory overhead costs. The purpose of this study is to determine the calculation of production costs in determining the selling price of Desiccated Coconut at PT Royal Coconut Airmadidi. The research method used is a quantitative approach, the data used were obtained from observation, interviews, literature studies and documentation. In the research process, the data were obtained directly from the company supervisor, the finance department and parties related to Desiccated Coconut. The results of the study show that 1. At PT Royal Coconut Airmadidi, they do not know how to calculate the selling price of Desiccated Coconut because the selling price is determined by the central company in Surabaya. 2. The selling price of desiccated coconut sold at PT Royal Coconut which has been determined by the central company in Surabaya in 1 bach Desiccated coconut is sold at Rp 800,000 / bach. However, when researchers use the full costing method in calculating
production costs, the total is Rp 1,647,752 / bach. This is due to the comprehensive nature of the full costing method, which takes into account all expenses incurred throughout the production process. 3. The cost-plus pricing method is used to determine the selling price of production by considering the cost of goods sold and adding a 25% profit margin.

Keywords: Production Costs, Desiccated Coconut Selling Price, Full Costing Method