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Muhammad Idrus
Universitas Ahmad Dahlan
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Journal : Business Management

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Calculation of Production Cost in Determining the Selling Price in Bang Halim's Tofu Business Pipin, Pipin; Idrus, Muhammad; Hamzah, Harjah
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10207

Abstract

This study analyzes the calculation of the cost of goods manufactured (COGM) in determining the selling price of Bang Halim’s tofu business and identifies the supporting and inhibiting factors affecting this calculation. Data were collected through observation, interviews, and document analysis. One production run produces one talang containing 300 pieces (1 × 1.2 meters), using 5 kg of soybeans costing Rp50,000 and five workers paid Rp50,000 each per production run. Based on Bang Halim’s calculation, the COGM is Rp333.34 per piece, Rp100,002 per production run, and Rp45,000,900 per month. Using the full costing method, which includes raw material costs, direct labor costs, and factory overhead costs of Rp1,209,250, the calculated COGM is Rp4,030 per piece, Rp1,209,000 per production run, and Rp544,050,000 for November 2024. Bang Halim set the selling price at Rp500 per piece and Rp150,000 per talang, while the cost-plus pricing method with a 20% profit margin (Rp806) resulted in a selling price of Rp4,836 per piece, Rp1,450,800 per production run, and Rp652,860,000 per month with a profit margin of Rp108,810,000. The main supporting factor is the high quality of raw materials, while the inhibiting factor is limited knowledge of cost components, leading to inaccuracies in determining the cost of goods manufactured.
Co-Authors Adriani, Rini Agustri, Ranjes Ahmad Muchlis Alam, Samsir Amelia, Dwi Putri Amiluddin Amiluddin, Amiluddin Ammase Anak Agung Istri Sri Wiadnyani Aprina, Fenty Ardifka, Fran Ary, Kana Asdar Asdar Asmawati Asmawati Asmawati Baso Sulham Baso, Andi Defri Adrian Basri Oner Bestfy Anitasari Boling, Jeferson Carli, Selvina Citra Dewi Citra Lestari Dahirin, Dahirin Darmaputra, I Gde de Ornay, Paulus Pehan Desriyanti, Desriyanti Efendi, M. Erham Eka Safitri Erie Maulana Sy, Erie Maulana Fajar, Mohammad Nur Fathur Rahman FERAWATI, ANDI Firdawati, Firdawati Firman Menne Firmiaty, Sri Fitri Andini, Delia Fitri Samsuri, Ullya Fitria Gusty, Sri Hafizzullah, Anugerah Akbar Hamka, Nazarudin Hamsina Hamsina Hamzah, Harjah Harisa, Muh. Hartono, Dwi Bagus HASYIM, ZOHRAH Herry Sonjaya Hidayatullah, M Rizki I Gde Iskandar, Hikmayani Ismadi Raharjo, Ismadi Jaya, Andi Resky Jaya, Rian Atma Kamaluddin, Apiaty Kasim, Syaifudin S. Khairunisa, Alfiah Kuswadi, Didik Larisu, Zulfiah Lidia Lidia, Lidia Maidi, Mulyasari Miftha, Miftha Huljannah Mudarsep, Miftahul Jannah Muhammad Basri Muhammad Chaerul Muhammad Muhammad Muharrati, Ika Muna, Muna Murniati, Happy Mursakin Mursakin, Mursakin Mustadir, Mustadir Najmah, Najmah Nurhapsah, Nurhapsa Nurkurnia, Nurkurnia Nurqanita, Ajeng Fathia Pakpahan, Rori Chandra Zaqy Parewangi, Syahrir Pawerangi, M. Harisa Pawerangi, Syahrir Phelia, Arlina Pipin, Pipin Putri, Vera Chania Qadar, Rahmat Rahmat Fajri Rahmatullah S., Nur Ramli Ramli Refandy, Ahmad Rezkiah, Laila Tri Rima Semiarty Rizki Khairunnisa Sadeli, Yudi Akhmad Sadewa, Guntur saenal, saenal Salam Galib, Nur Azizah Sari, Rika Sating, Waspada Sekar Dwi Rizki Setiawan, Lukman Shabran, Shabran Solly Aryza Suardi, Sulfikar Sudirman Sudirman Sulfirani, Siti Suprapto Suprapto Suyadi Suyadi Syaban, Abdul Syafridayani Syafridayani, Syafridayani syam, akbar Syam, Marniati Syarifuddin Syarifuddin Taena, Nursitya Ningsi Tati Murniati Wantika, Dewi Winata, Ardi Adi Winsidi, Winsidi Yasir ", Yasir Yasmin, Laode Muhammad Yudhi Setiawan Yunus, Muhammad Yusri Yutika, Nur Ainun Laily Zamzam, Muhammad