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Journal : West Science Accounting and Finance

Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency Muhammad Anwarul Putra; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1112

Abstract

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina awatiful azza, awatiful Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Davit Rahman Devi Wulandari Devi Wulandari Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani Hidayatullah Hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Ni Nyoman Putu Martini G Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardhana, Danu Indra Widyani, Inneke Putri Yesinia, Nur Ida Yohanes Gunawan Wibowo Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah