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Gatot Wahyu Nugroho
Universitas Muhammadiyah Sukabumi
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Journal : Economic Reviews Journal

 1 
Analisis Harga Pokok Produksi untuk Menentukan Harga Jual Sri Wahyuni; Gatot Wahyu Nugroho; Elan Eriswanto
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.462

Abstract

  This study aims to determine the calculation of the cost of goods produced using the Full Costing method, to determine the calculation of the cost of goods produced using the Variable Costing method, and to calculate the difference between the two methods on the cost of goods produced and its effect on the selling price. The method used in this research is a qualitative method with a descriptive approach. This research has three elements of the social situation, namely CV. Nj Food Industries jl.cikiray kaler, sukamanah, kec. Cisaat, sukabumi district 43152 (place), CV. Nj Foods Finance Department (Actors), and Analysis of the cost of production to determine the selling price (Activities). Data collection techniques in this study are observation, interviews, documentation and literature study. The data analysis techniques used in this research are data reduction, data display, and Conclusing Drawing / verification. The results of this study indicate that in determining the cost of goods produced at CV Nj. Food Industries there are still costs that he has not included such as depreciation costs, transportation costs and others. Then there are differences in the calculation of the cost of goods manufactured by CV Nj Food Industries using the full costing and variable costing methods.  
Co-Authors Abdul Muti Adam, Ramli Ade Sudarma Agung Muhamad Sidik Ajis, Hanisa Abdul Alamsyah , Sakti Andri Indrawan Annisa Nuryani Aprilianti, Alya Artiamara, Mutia Bunga Milena Noer Anisa Chofiuddin Muchlis Darmo H. Suwiryo Dinda Audina Elan Eriswanto Endahsari, Devi Erika Yunira Eris Darsawati Evi Martaseli Fadhila, Ghina Rahayu Fajar Gumelar Fatih Akbar Firman Maulana Hartono, Nicky Dwi Hendra Tanjung Hidayat, Imam Riyadi Idang Nurodin Indah Fatimah Aznita Insani Zulfa Intan Maulida Iqbal Noor Iqbal Noor Isep Nazila Ismet Ismatullah Iyab Salahudin Lediyanti, Dila Lionita Maharany M Farhan fauzi Mayang Lestari Milda Maulida Moch Rizki Al Afghani Mukhamad Muslim Habibie Mursidah, Ajeng Aulia Mutiara, Tia Neneng Saadah Nisfa Nisfiani M. Sidik Nova Apriliana Nurmala Ahmar Putri, Rahita Rosdiana Qudus, Dawam Harits Ruhul Rahmadani, Amanda Putri Rahmawati, Sindi ramdani, ilham Randiansyah Reni Sulastri Restu Rahayu Rintan Maulida K. Suryana Risma Nurmilah SAKTI ALAMSYAH Shopia, Mia Siti Hana Sri Wahyuni Sudarma, Ade Sukurinandita, Denabila Sulaeman Sulaeman Sulaeman Sulaeman Sulaeman Sulastri, Reni Syabrina, Syabrina Tina Kartini Tri, Putri Elit Venita Sofiani Yuniarti, Elin