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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi
Ria Galuh Yuli Pratiwi
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Penerapan Perhitungan Harga Pokok Produksi Berdasarkan Proses Costing pada Rumah Potong Ayam : Studi Kasus PT X di Sidoarjo Ria Galuh Yuli Pratiwi; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.3043

Abstract

Indonesia experienced an economic increase in the third quarter of 2023 of 4.94 percent per year, although slightly lower than 5.17 percent per year in the previous quarter. This is supported by increasing household consumption, consumer confidence and stable public purchasing power (Bank Indonesia Central Bureau of Statistics (BPS) data: November 2023). The growing economic growth in Indonesia allows entrepreneurs to open up more business opportunities in the business sector. With the increasing business of new companies, business competition both at home and abroad is getting tighter, resulting in global business competition. All economic sectors strive to improve the quality of production and income, because the company's main goal in building a business is to obtain the largest possible profit that is in line with the survival of the business actor. Therefore, to achieve this goal requires calculating the right selling price. Because company management does not know how to calculate the correct and competitive selling products, this calculation will definitely be a challenge for them. Selling price is defined as the amount of money given by a company to buyers or purchasing a product (Supriyono 2013:211). If the selling price is high then buyers will not buy the goods or may reduce purchases. However, if the selling price is low, it will affect revenue results and hinder the achievement of company goals. The selling price is influenced by production costs. If the cost of production is calculated incorrectly, the selling price used will also be incorrect. Therefore, it is important for business people to make decisions about how product selling prices are determined efficiently.
Penerapan Harga Pokok Produksi Pada PT. Hana Inti Berjaya (Darbe Cafe) Surabaya Ria Galuh Yuli Pratiwi; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Heri Toni; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1738

Abstract

With the increasing number of business actors, there will be more competition in the form of price, quality, strategy and so on, making companies able to face competition. To achieve this, companies are required to be able to carry out company growth and increase profitability. One of the things that companies or management do is to reduce the cost of products. Where the cost of the product means the amount of expenses and expenses that are allowed, directly or indirectly, to produce goods and services that can be used or sold. To determine the right selling price, the company must first know the cost of the product to be sold. Before carrying out production activities, the company first prepares its production factors, such as raw materials which are the main ingredients to be processed into finished goods. Purchasing raw materials is part of inventory management because it is related to the procurement of goods in the form of raw materials, semi-finished materials, finished materials, auxiliary materials. The company's production results will affect the supply of raw materials, labor and overhead costs. Classifying costs and determining the cost of production is very important because this is the essence of the price of goods to be sold and products in process which will be presented in the balance sheet. If the production price is determined incorrectly, it will affect the selling price. Where a selling price that is too high will make the product less competitive in the market, while a selling price that is too low will also reduce the company's profits. To make it easier for companies to calculate the cost of production, companies use traditional methods as an easier approach in allocating production and overhead costs.
Co-Authors Diana Zuhro Diana Zuhroh Heri Toni Sutini Sutini Tjandra Wasesa Wiratna Wiratna