Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method
Abstract
This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower.
Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.
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References
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Dalimunthe, B. & K.-K. (2018). Menghitung Biaya Overhead Pabrik Pada Usaha Tempahan Sepatu BaruS. Jurnal Niagawan, 7 No. 3, 185–191.
Dewi, M. D. M. (2017). An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Product at PT Anke Printing Indonesia in Sukoharjo. Peer Reviewed-International Journal of Economics, Business and Accounting Research (IJEBAR), 1(2).
Dewi, M. W., & Muryati, M. (2017). An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(02), 1–7. https://doi.org/10.29040/ijebar.v1i02.255
Elena, C. S. and C. C. (2018). Comparative analysis for estimating production costs. MATEC Web of Conferences 184, 04004 (2018) Annual Session of Scientific Papers IMT ORADEA 2018. https://doi.org/https://doi.org/10.1051/matecconf/201818404004
Hamidah Q R, Pambudi A T, Mujahidah, A. Z. (2019). The Development of Small and Medium Businesses (MSMEs) Based on Tecnology to Deal with The Industrial Revolution 4.0. 4th National Seminar on Educational Innovation (SNIP 2019), 345–349.
Handayani, Winarni, A. & S. (2020). Analysis Of Production Cost Calculation Based On Order (Job Order Costing) In Rafi Jaya Mebel (Rjm) Suak Temenggung. Research In Accounting Journal, 1 No. 1, 187–195. http://journal.yrpipku.com/index.php/raj
Hansen, D. R. dan M. M. M. (2019). Akuntansi Manajerial (8th ed.). Salemba Empat.
Harnanto. (2017). Akuntansi Biaya. Andi bekerjasana dengan BPFE UGM.
Kieso, D.E., et. al. (2018). Intermediate Accounting (IFRS editi). John Wiley and Sons, Inc.
Komara, B & Sudarma, A. (2016). Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing sebagai dasar Penetapan Harga Jual. Jurnal Ilmia Ilmu Ekonomi, Vol.5 Edis(Universitas Muhammadiyah Sukabumi.).
Kotler, P. and G. A. (2016). Manajemen Pemasaran (14th ed.). Erlangga.
Michael Colin Cant, Jan Wiid, C. M. S. (2016). Key Factors Influencing Pricing Strategies For Small Business Enterprises (SMEs): Are They Important? The Journal of Applied Business Research – November/December 2016, Volume 32,(The Clute Institute), 1737–1750.
Mulyadi. (2016). Akuntansi Biaya (6th ed.). UPP STIM YKPN.
Oteniya, A M, Sadiku, M N O, and Musa, S. M. (2019). Small and Medium-Sized Enterprises. International Journal of Scientific and Research Publications, 9(12), December 2019 279 ISSN 2250-3153. http://dx.doi.org/10.29322/IJSRP.9.12.2019.p9632
Pusat Penelitian Ekonomi LIPI. (2020). Survey Kinerja UMKM di Masa pandemi Covid-19. http://lipi.go.id/berita/survei-kinerja-umkm-di-masa-pandemi-covid19/22071
Putra, I. M. (2018). Akuntansi Biaya (Pertama). QUADRANT.
Soleha, A. R. (2020). Kondisi UMKM Masa Pandemi COVID-19 Pada Pertumbuhan Ekonomi Krisis Serta Program Pemulihan Ekonomi Nasional. Ekombis, Vol 6, No. http://jurnal.utu.ac.id/ekombis/article/view/2881
Stoenoiu, C. E., & Cristea, C. (2018). Comparative analysis for estimating production costs. MATEC Web of Conferences, 184, 1–6. https://doi.org/10.1051/matecconf/201818404004
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, R&D. Alfabeta.
Sujarweni, V. W. (2015). Akuntansi Biaya. Pustaka Baru Press.
Sukresna, I. W. S. (2017). Analisis Penentuan Harga Pokok Produksi untuk menetapkan Harga Jual Produk Dupa Tridatu Pasupati Pada Kaori Group di Kecamatan Ubud, Kabupaten Gianyar. Jurnal Undishka, Vol. 8 No.
Tjiptono, F. (2016). Service, Quality & satisfaction. Andi, Yogjakarta.
Wulandari, A. & I. (2016). The Effect Of Production Cost To Net Profit; A Case Study Of Pt. Indorama Synthetics Tbk). Business And Managementstudies Journal, . VOL. 3 ., 54–64.
Zulaicha, S. dan R. I. (2016). Pengaruh Produk dan Harga Terhadap keputusan Pembelian Konsumen di Morning Bakery Batam. Inovbiz: Jurnal Inovasi Dan Bisnis, Vol. 4, No(Politeknik Negeri Batam), 125–136.
Published
2021-05-25
How to Cite
ADAWIA, Popon Rabia; PUSPASARI, Aprilia.
Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 5, p. 1289-1302, may 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65092>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i05.p16.
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