Year-end Sale % OFF 
Abstract
Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.
Highlights
Every company must be able to compete in order to survive, so the company must have long-term competitiveness for the products it produces
The production cost component calculated by the company only includes direct raw material costs, direct work costs, and some variable factory overhead costs and fixed costs
The results of the calculation of the production cost determined by the company are Rp. 84,302,000.00 with an expected percentage of 20%, namely obtaining a selling price of Rp. 1,125.28 per piece
Summary
Every company must be able to compete in order to survive, so the company must have long-term competitiveness for the products it produces. Business (company) is an organization that provides various goods or services for sale with the aim of making a profit. The more intense competition in the business world, the company must increase efficiency in the calculation of production costs and selling prices because it is the basis for companies to determine production costs and the selling price of their products. That if the calculation of production costs and selling prices is carried out correctly, the right production costs and selling prices will be obtained. One of the ways that can be done to increase cost efficiency is by controlling production costs and the selling price of the company
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