Income Journal of Economics Development
Vol. 6 No. 2 (2026): July 2026

Analysis of Production Cost Control for Determining Selling Prices at UD. Mansur Furnitur

Putri Annisa Dewi (Universitas Muhammadiyah Makassar)
Muh Rum (Universitas Muhammadiyah Makassar)
Amril Amril (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
02 Aug 2026

Abstract

This research aims to determine the implementation of UD production cost control. Mansur in determining the right selling price so as to increase production efficiency. This research uses a quantitative descriptive approach. The data sources used are primary and secondary data. The data analysis technique used in this research is Standard Costing Analysis (Variance Analysis). The results of this research show that the total production costs according to UD. Mansur before controlling costs amounting to Rp. 31,352,250 per 10 units with a price per unit of Rp. 3,135,225. after researching by looking at the standards and realization of Rp. 29,690,125 with a price per unit of Rp. 2,969,012.5. UD. Mansur has not controlled costs well, but the results of this research can provide input to UD management. Mansur reduces production costs by carrying out variance analysis.

Copyrights © 2026






Journal Info

Abbrev

ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Income Journal of Economics Development has p-ISSN000-000 and e-ISSN 3025-3225 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in ...