ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA PERUSAHAAN MANUFAKTUR

Abstract

This study aims to obtain a clear picture of how pricing is used by companies. The method used in this research is literature study and observation. Determining the selling price is one of the important policies in a company. In determining the selling price, companies must consider the objectives to be achieved, one of which is making a profit and must be able to compete. The cost factor is the main factor in determining the selling price, because it is the minimum limit that must be met by the company in setting the selling price. Full Costing is one way of determining the cost of a product that imposes all production costs, both variable costs and fixed costs to the product. This shows that the full costing method does not distinguish between variable production costs and fixed production costs because they will be included in the cost of production. The author provides suggestions in determining the selling price in order to use the full costing method because it describes the costs incurred by the company as a whole and not just estimates.