Analisis total biaya produksi sebagai dasar penetapan harga jual produk dalam meningkatkan laba pada UD. Tahu Assit

D Kurniawati - Journal of Economics and Social Sciences (JESS), 2022 - journal.civiliza.org
Journal of Economics and Social Sciences (JESS), 2022journal.civiliza.org
This study aimed to analyze the calculation of total production costs as the basis for
determining the selling price of products in increasing profits at UD Tahu Assit. The data
collection method in this study used the method of observation and interviews with the
business owner of Tahu Assit. UD. Tahu Assit is a family company with a business field of
processing soybeans into various processed tofu. The results showed that the calculation of
the Cost of Production (HPP) of making tofu at the Tahu Assit business in Sawoo using the …
Abstract
This study aimed to analyze the calculation of total production costs as the basis for determining the selling price of products in increasing profits at UD Tahu Assit. The data collection method in this study used the method of observation and interviews with the business owner of Tahu Assit. UD. Tahu Assit is a family company with a business field of processing soybeans into various processed tofu. The results showed that the calculation of the Cost of Production (HPP) of making tofu at the Tahu Assit business in Sawoo using the Full Costing Method, where the total cost of raw materials (Rp 41,040,000) was added to the total direct labor cost (Rp 3,937,000) plus the total overhead costs. Permanent factory (Rp 6,231.00) equal to the total cost of tofu production of Rp 57,200,000 or about 32,000 tofu beans for 5 (five) days of production. By using this method, Tahu Assit's business earns a profit of Rp. 5.992. 000,-. With an analysis using this method, the Tahu Assit business can get the profit desired by the entrepreneur or owner. Because with the Full Costing method, Tofu entrepreneurs can get a reference to set the product's price.
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