ANALISISMETODE PENENTU HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL (Studi Pada Usaha Tahu Kartono Kelurahan Pallantikang Kecamatan Bantaeng Kabupaten Bantaeng)

M. Shidiq Al Mutawakkil. 2023. Analysis of Methods for Determining Cost of Production in Determining Selling Prices (Case Study on Kartono Tofu Business, Pallantikang Village, Bantaeng District, Bantaeng Regency), supervised by
Indrawan Azis and Hariatih.
This study aims to (1) Provide concrete evidence on how to determine the Cost of Goods Manaufactured method in the Tofu Kartono business. (2) To find out the difference in profit acquisition in determining the selling price using the full
costing and variable costing methods.
This study uses a descriptive analysis method and data collection obtained through interviews. The type of research is qualitative and quantitative. Based on the research results, the calculation of the cost of goods manufactured using the full costing method is Rp. 1,023, which is greater than the calculation of the Tofu Kartono method, which is Rp. 994 and variable costing is Rp. 1,017. There was a difference in the cost of goods manufactured per piece of
Rp. 29 and Rp. 23, and there was also a difference in setting the selling price using the full costing and variable costing methods.