Analysis of the Cost of Production of Pia in the Context of Determining the Selling Price
Analisis Harga Pokok Produksi Pia dalam Rangka Penentuan Harga Jual
DOI:
https://doi.org/10.21070/ups.1782Keywords:
Cost of Production, Selling PriceAbstract
The research uses descriptive qualitative methods using interview techniques, then observation and documentation as a data collection tool related to the total cost of production costs. The results showed that the company Mami Pia & Cookies has a cost of production which is in accordance with the existing theory, namely the full costing method. Based on these conclusions, the author advises the leadership of Mami Pia & Cookies to carry out calculations using search withAction Based Costing aligned in the application of the theory of accounting. This will make it easier for Mami Pia & cookies to decide the amount of the cost of production and product selling prices, especially in the calculation of factory overhead. By adopting the right approach, companies can make policies that are more accurate and effective in determining the selling price of Mami Pia & Cookies products.
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