ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK OLAHAN KAYU GAHARU

Abstract

This research aims to determine the calculation of the cost of production at UD. Sinar Matahari, because the cost price is a calculation tool for making decisions on selling prices. The variables of this research are: cost of production which is measured using the full costing method and selling price which is measured using the mark up method. The subject of this research is UD. Sinar Matahari, while the focus of this research is processing agarwood resin. Which was taken using quantitative descriptive techniques. Data collection was carried out using interviews, documentation, and literature study. Which is then analyzed quantitatively. Based on the results of research and data analysis, it can be concluded that the cost of production at UD. Sinar Matahari has not been able to show a calculation of the cost of production that is in accordance with the collection of production costs. There is a differenceein determining the cost of production according to the company, amounting to Rp3.953.333/kg, whereas according to the author based on the full costing method, it is Rp3.966.821/kg. This hassnot been used as a basis forrdetermining the selling price because the selling price determination is not in accordance with theory, namely the company does not consider the percentage of expected profit but only based on the market price.