EFISIENSI BIAYA PRODUKSI TERHADAP PROFIT MARGIN PADA PRODUSEN SE’I DI PASAR NAIKOTEN KOTA KUPANG

Abstract

The lost products found in the production process should be considered as having a positive impact on obtaining a basic price, which will later affect selling and profiting. Production cost control is needed to get a high profit margin rate. The study aims to know basic pricing calculations and selling prices, to lose product impact on base prices, and to know how efficiency the cost of production is on profit
margin. This type of research is a survey conducted on Se'i Producers in The Naikoten Market of Kupang City. The research approach is quantitative and qualitative. The data-gathering techniques used are interviews, observations, and documentation. Data analysis runs a descriptive method of observing the cost of production, lost products to get the underlying price and selling price and then linked them to profits and sales to generate profit margin. The study found that: the basic price per unit calculated by the method full value is greater because the raw materials used dwindles by 40% during the production process. The resulting selling price according to the full costing calculation is higher than the selling price set by the producers, because in setting the selling price, the producers only pays attention to aspects of the raw materials and the conditions of competitors in the market. The measure of efficiency by using the net profit margin
produces a 23% value which means cost control has not been done efficiently.