Analysis of the Calculation of Cost of Goods Produced to Determine the Selling Price of Gemilang Tempe Chips, Tunas Harapan Village, Rejang Lebong Regency
DOI:
https://doi.org/10.51699/economics.v38i1.232Keywords:
Production Cost, Determining the Selling PriceAbstract
The purpose of this study is to determine how to calculate the cost of goods produced for determining the selling price at Keripik Tempe Gemilang. By using the full costing analysis method and setting the selling price using the cost-plus pricing method. Calculations made based on the results of interviews and documentation of sales results. From the results of the study, the calculations made by Keripik Tempe Gemilang. The cost of production of Keripik Tempe is IDR 52,333 per kg with a selling price based on the market price of IDR 60,000 per kg so as to obtain a profit of IDR 7,667. Based on the full costing method, the cost of goods produced by Keripik Tempe Gemilang in January-August 2024 was IDR 54,658 per kg with a production level of 648kg. with a selling price setting of 30% of the cost of production, the selling price of Keripik Tempe is IDR 71,055 per kg with a profit of IDR 16,397. There is a difference in the calculation of the cost of goods produced between the business owner and the full costing method due to costs that are not taken into account by the business owner.
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