Analisis Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual (Studi Kasus Kelompokan Tani Desa Bareng Nganjuk

Karlina, Linda (2023) Analisis Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual (Studi Kasus Kelompokan Tani Desa Bareng Nganjuk. Skripsi thesis, Universitas Kadiri.

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Abstract

This study aims to determine whether the calculation of the cost of goods manufactured in the clove farmer group in Bareng Village, Nganjuk Regency is correct according to the full costing method as a selling price determination. The type of research used in this research is descriptive with a qualitative approach. The results showed that the calculation of the cost of production according to farmer groups was Rp. 32,587/kg. While the cost of production according to the full costing method is Rp. 32,863/kg. Determination of the selling price of cloves for farmer groups uses a fluctuating market selling price of Rp. 32,000/kg - Rp. 40,000/kg. While in this study using the cost-plus pricing method of Rp. 34,506/kg. To produce the cost of production and determine the selling price, the farmer groups should be more detailed in detailing all the costs incurred during the harvest production process and the farmer groups should calculate all factory overhead costs such as variable overhead costs and equipment depreciation costs. So that farmer groups can determine the right mark-up for determining the selling price. Keywords: Cost of Production, Full Costing, Selling Price

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Fakultas Ekonomi & Bisnis > Prodi Manajemen S1
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	17 Aug 2025 04:35
Last Modified:	17 Aug 2025 04:35
URI:	http://repository.unik-kediri.ac.id/id/eprint/958

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