Penentuan harga jual produk dengan pendekatan full costing

Abstract

This study aims to compare the determination of the selling price according to the Sabrina Cassava Chips UKM with the determination of the selling price according to cost accounting theory. The analysis tool used is the cost-plus pricing method with a full costing approach. The data used for this study came directly from the company in August 2020. The results showed that the selling price of cassava chips for the salty flavor variant determined by Keripik Singkong Sabrina SMEs more higher expensive compared to the selling price of cassava chips for the salty flavor variant which is determined by the cost-plus pricing method with the full costing approach, with a differ ence of Rp. 1.095,85. Meanwhile, the selling price of cassava chips for the spicy and sweet flavor variant determined by the Keripik Singkong Sabrina SMEs lower than the selling price of cassava chips for the spicy and sweet flavor variant which is determined by the cost-plus pricing method with the full costing approach, with a difference of Rp. 246,13.