Penetapan Harga Pokok Produksi Kacang Koro Pedang pada UD Laksmi Devi

Abstract

Determination of Cost of Goods Manufactured of Jack Beans
on UD Laksmi Devi

UD Laksmi Devi is an agro-industrial processing of jack beans. The business
competition is high, so it is necessary to establish the appropriate best selling price of
product through analysis of cost of goods manufactured price of jack beans. This
study aims to find out the cost of jack beans manufactured by UD Laksmi Devi, The
result of calculation of the cost of goods manufactured based on the components of
production costs and non-production costs, compare the difference in the calculation
of cost of production from both analysis, and show sensitivity of cost to cost of
goods of jack beans manufactured with sensitivity analysis. Analysis of cost of goods
manufactured are calculated only one month, namely December 2016. Calculation
of the cost of goods manufactured per unit by UD Laksmi Devi Rp 28.887,33, while
the value through the analysis of cost of goods manufactured that takes into account
the components of production and non-production costs amount to Rp 31.529,83.
Component of costs incurred by UD Laksmi Devi only production costs, making it
look bigger profits of Rp 22.005.612, compared by researched in the analysis of cost
of goods manuafactured only Rp 12.492.612. The difference shows that the analysis
of cost of goods manufactured based on production costs and non-production costs is
good to applicate because the costs are detailed, so the cost of good manufactured are
accurate as the basic for determining the selling price of jack beans in UD Laksmi
Devi.