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All Journal Proceeding Seminar Nasional Riset Terapan Administrasi Bisnis dan Mice (SNRT)
Stephanie Nurhadijaya
Politeknik Negeri Jakarta

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PENENTUAN HARGA JUAL DENGAN METODE FULL COSTING DAN STRATEGI PENETAPAN HARGA UMKM COFFEE SHOP (Studi Kasus pada Hospes Coffee di Kabupaten Tegal) Stephanie Nurhadijaya; Nining Latianingsih; Riza Hadikusuma
Seminar Nasional Riset Terapan Vol. 14 No. 01 (2025): SNRT XIV TAHUN 2025
Publisher : Administrasi Niaga Politeknik Negeri Jakarta

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Abstract

This study aims to determine the calculation of production cost using the full costing method as a basis for determining the selling price and formulating the appropriate pricing strategy to be applied by Hospes Coffee. Full costing method was chosen as the main method because it considers the calculation of all production cost elements, including raw material costs, labour costs, and overhead costs. Hospes Coffee is a simply coffee shop located in Tegal Regency and began operations in February 2025. This study using a quantitative approach with a descriptive (non-statistical) research design. Data sources were obtained from secondary data, with May 2025 sales data and the production cost calculations used by the owner of Hospes Coffee. The research results show that the production cost using full costing method is higher than the calculation performed by the owner. This occurs because certain costs are not included in the calculation, such as labour costs and overhead costs. The change in production cost calculations using the full costing method is followed by a re-calculation of menu selling prices using the cost-plus pricing method with a reasonable markup percentage for the food and beverage (F&B) industry of 50%. The pricing strategies that Hospes Coffee can implement include a discount strategy for the entire menu with a maximum discount of 15% and a product bundling strategy by combining the most popular products with those that have not yet been sold
Co-Authors Nining Latianingsih Riza Hadikusuma