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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
David P. E. Saerang
University of Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing dan variabel costing untuk menentukan harga jual pada UMKM Kripik Pisang Chelsilo Wati, Ricky Katuuk; Saerang, David P. E.; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.379

Abstract

The increasingly complex and competitive business environment requires micro, small, and medium enterprises (MSMEs) to manage accurate cost information in determining production costs and selling prices. This study aims to analyze the calculation of cost of goods manufactured using full costing and variable costing methods to determine the selling price of Chelsilo Banana Chips MSME. This research employed a quantitative descriptive approach by collecting data directly from the enterprise’s financial records and production activities. The results show that the enterprise’s existing calculation produced a cost of IDR 65,376 per kilogram with a selling price of IDR 80,000 per kilogram. Using the full costing method resulted in IDR 74,820 per kilogram, while the variable costing method resulted in IDR 68,485 per kilogram. Determining the selling price using the mark-up method produced a selling price of IDR 89,784 per kilogram (20% mark-up) under full costing and IDR 82,866 per kilogram (21% mark-up) under variable costing. These findings highlight the importance of accurate cost allocation methods to improve pricing decisions and profitability for MSMEs.
Co-Authors Alhabsyi, Muhamad N Anastasia Cherry Sulu, Anastasia Cherry Arie, Fitty V. Azis, Junianty B Abd Bala, Gladys Mita Marthina Benawan, Erick Try Putra Boyoh, Jonathan Karlo Darius, Anjelika J. C. Daud, Indah Deftrianto, Leonardus I Made Dhullo Afandi Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Ferdinant Nuru Firginia Christien Lomban, Firginia Christien Fitty Valdi Arie, Fitty Valdi Gerungai, Gabriela G. V. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Grace B. Nangoi Gunawan, Emilia M. Heince R. N. Wokas Hendrik Gamaliel Hutadjulu, Rebecca R. P Immanuel Pasaribu Inggriani Elim James D. D. Massie, James D. D. Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Josep Palulungan Kaunang, Miranda . Korua, Bryan Yoshua Kumontoy, Nadiya P. Kutika, Reika Fichristika Langi, Brenda Langi, Lisa Tivani Langkedeng, Don Juan Jacobs Liando, Shella Lidya A. Maramis, Lidya A. Linda Lambey, Linda Lukas, Tania Christin Maabuat, Justisia Sulastri Majampoh, Ester Lita Juniani Makadao, Indri Malango, Dea Ananda Mamengko, Rosita Julianda Mandey, Maurenthia J. Manginsela, Raynaldi Manosoh, Hendrik Ch. Manuputty, William J. Maradesa, Djeini Maria Tielung Massie, Novela Irene Karly Maweru, Aurellia M. G. Meigi Fransiska Willem Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Menajang, Tirsa Alicia Merinda H. Ch. Pandowo Mitzy, Mitzy Mongilala, Dave Moonik, Hanri Hendi Novi S. Budiarso, Novi S. Novi Swandari Budiarso Pala’langan, Eunike Intan Pamasi, Mira Sakke PANGERAPAN , Sonny Patulak, Angelina R. Pesik, Jessica A. P. Polii, Imanuel R. A. Pricillia Makinggung Pungus, Jeaneta Sarah Pusung , Rudi J. Putra, Adjie M. Syah Putri, Trianita Rantung, Allbrian J. W. Rawis, Gracela Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Robert Lambey Rombebunga, Frenly Rudy J. Pusung Rudy Pusung Rukundin, Mega Sabijono, Harijanto . Sadjiman, Vidya Putri Saerang, Regina T. Sahea, Gabriela R. Salim, George Bryan Savsavubun, Regina V. Senduk, Claudia Yunike Senduk, Monica Sendy J. Mewengkang, Sendy J. Sherly Pinatik Siahu, Laurensia Pelesia Sonny Pangerapan, Sonny Stanley W. Alexander, Stanley W. Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tasik, Hizkia H.D Tendean, Anggreini Brenda Tewu, Vanessa Violisari Therok, Francisca A. Thomas, Mario Y. Tjodi, Andi Maujung Treesje Runtu Tulangow, Margaritha J. Tumbuan, Willem J. F. A Tumilaar, Priskila O. Tunari, Yudha J. Turang, Reynaldo Valentino Victorina Z. Tirayoh Walean, Enjelia E. Waney, Cindy Kareima Wangke, Shinta J. C. Warongan , Jessy D. L. Wati, Ricky Katuuk Wijaya, Melinda Miranda Winston Pontoh Wongkar, Esther V. Wongkar, Valenia F.