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All Journal JAE (Jurnal Akuntansi dan Ekonomi) JOMPA ABDI: Jurnal Pengabdian Masyarakat SENMEA
Puji Winarko, Sigit
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PERHITUNGAN HPP FULL COSTING DAN HARGA JUAL COST PLUS PRICING PADA UD ARPUMA NGANJUK Purnama Putri, Intan; Puji Winarko, Sigit; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine and analyze the calculation of the cost of goods manufactured (HPP) and the selling price applied by the company and the calculation using full costing and cost plus pricing at UD Arpuma. The benefit of this difference in calculations is that by calculating using full costing and cost plus pricing, the company will get the right price as well as there is a clear calculation basis in accordance with the theory used. The approach and type of research used is descriptive quantitative. The data analysis technique used is full costing and cost plus pricing. The results showed that the full costing and cost plus pricing krecek uyel methods resulted in lower HPP and selling prices because the company only used estimates in determining prices. Meanwhile, krecek plates resulted in lower HPP and higher selling prices. This is because the full costing and cost plus pricing methods detail all the costs incurred, thus obtaining a higher price. However, overall the price set by the company is still high compared to using the full costing and cost plus pricing methods. It is expected that UD Arpuma will use the full costing and cost plus pricing method because it produces a more precise price.  
Co-Authors Dewa Bagaskara, Ardha Diah Nurdiwaty Faisol Faisol Irfan Romadhony , Rahmad Linawati Linawati Puji Astuti Purnama Putri, Intan Sri Widiawati , Hestin Zhah Rotul Nikmah Zulistiani, Zulistiani