Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

Mugiati ,Bosta Sihombing

doi:10.22610/jsds.v7i3.1404

Abstract

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

Highlights

The company's success depends on the ability of management in making decisions for the management of a business, whether it is a company with a large-scale, medium and small needed a good management, so that operations can be run effectively and efficiently
Is a comparison table of cost price and the selling price generated by calculating the cost of an order made by the company with the results of calculations using the full costing method: Table 1: Comparison Between Methods of Calculation of Cost of Company Orders Calculation Method with Full Costing
SAGITA GRAFIKA already calculate in accordance with the existing theory, which is based on the needs required in doing any kind of order

Summary

Introduction

The company's success depends on the ability of management in making decisions for the management of a business, whether it is a company with a large-scale, medium and small needed a good management, so that operations can be run effectively and efficiently. According to Mulyadi (2001) to increase the profit, a company can do it three ways, the first way to increase the sales volume, this way is not at risk, but it is not easy to do, because of competition with other companies that producing similar goods. The second way to increase the selling price, this action can increase profits, but in the conditions of competition today, the company is not easy to raise prices because it may because consumers run into competitors' products that have lower prices with the same quality product. One of the strategies that must be done by entrepreneurs, especially a company engaged in the processing of raw materials into finished goods in order to obtain competition is to reduce the cost of production followed by a decrease in selling prices in the market

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Results

Conclusion