Analisis Keputusan Penentuan Harga Jual Dengan Metode Cost Plus Pricing Pada Usaha Joy Bakery Di Naikolan Kecamatan Maulafa Kota Kupang

Abstract

The formulation of the problems in this study are (1) How to determine the cost of full costing and variable costing, (2) How to determine the selling price of the company, (3) How to determine the selling price using the cos plus pricing method, the full costing approach and variable costing, (4) How to compare the price calculation sell between companies using the cost plus pricing method? The purpose of this research is to: (1) Know the determination of the full cost price and variable costing, (2) Know the selling price determination by the company, (3) Know the selling price setting using the cost plus pricing method, full costing and variable costing approaches, (4) Know the comparison of price calculations sell between companies using the cost plus pricing method.

The type of research used in research with a quantitative descriptive approach.

The study found that: (1) The selling price of bakery products using the cost plus pricing method, the full costing approach, adds up all elements of production costs, both fixed costs and variable costs, namely raw material costs, direct labor costs, fixed factory overhead costs, variable factory overhead costs, non-production costs, mark up and generate the total selling price then divided by the number of units produced to obtain the selling price per unit of product. (2) The selling price of bakery products using the cos plus pricing method of the variable costing approach adds up the variable production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, non-production costs, mark up and generates selling prices The total is then divided by the number of units produced to obtain the selling price per unit of product. (3) The selling price set by Joy Bakery is different from the selling price of the cost plus pricing method, the full costing and variable costing approaches, where the selling price of Joy Bakery calculates the cost of raw materials, plus labor costs and factory overhead costs, then determines the selling price of the product. In addition, the selling price applied by Joy Bakery also follows the selling price in the market. While the selling price using the cost plus pricing method, the full costing and variable costing approaches calculate the selling price by adding up all the cost elements, both fixed and variable costs, and adding mark-up and non-production costs to the selling price calculation of the selling price.