v ABSTRAK
Maisarah Salsabila Fitriana, 2023, Analisis Perhitungan Harga Pokok Produksi Dalam Menetapkan Harga Jual Pada Usaha Home Industry Bakso Ikan Milik Ibu Voni, Kota Tanjungpinang, Kepulauan Riau.
Dosen Pembimbing: Jack Febriand Adel, SE., M.Si, Ak, CA., CRMP., CACP dan Asri Eka Ratih., S.E., M.Si
Penelitian ini bertujuan untuk: 1) lebih mengetahui biaya pembuatan Bakso Ikan Bu Voni berdasarkan perkiraan yang diberikan oleh pemilik perusahaan. 2) menggunakan pendekatan variable costing untuk menentukan biaya produksi Bakso Ikan Ibu Voni. 3) mengetahui hasil variasi biaya produksi Bakso Ikan Ibu Voni oleh pemilik perusahaan dengan menghitung biaya produksi menggunakan teknik variable costing. 4) Memahami bagaimana usaha bakso ikan Bu Voni Tanjungpinang menentukan harga jual barang dengan menggunakan pendekatan harga markup dengan perhitungan usaha dan biaya variabel. Objek penelitian ini adalah usaha bakso ikan Ibu Voni bertempatan di Tanjungpinang, Kepulauan Riau.
Metode analisis perhitungan harga pokok produksi berdasarkan metode variable costing dan perhitungan harga jual dengan metode markup pricing. Hasil dari penelitian ini menunjukkan bahwa perhitungan harga pokok produksi berdasarkan metode variable costing lebih tinggi dari perhitungan harga pokok produksi menurut pemilik usaha.yang menyebabkan harga jual pada markup pricing lebih tinggi dari harga jual menurut pemilik usaha. Harga pokok produksi dengan metode variable costing bulan Mei 2023 sebesar Rp 26.427.661. Sedangkan menurut perhitungan pemilik usaha sebesar Rp 16.845.400, terdapat selisih Rp 9.582.261.
Pada harga jual berdasarkan metode markup pricing sebesar Rp 6.312, sedangkan menurut perhitungan pemilik usaha pada harga jual sebesar Rp 5.000, terdapat selisih sebesar Rp 1.312. Berdasarkan hasil penelitian dapat disimpulka bahwa perhitungan harga pokok produksi menurut metode variable costing lebih tepat dalam menganalisis biaya produksi yang mempengaruhi harga jual dan laba pada usaha bakso ikan.
Kata Kunci: Harga Pokok Produksi, Variable Costing, Perhitungan Pemilik Usaha, Markup Pricing.
vi ABSTRACT
Maisarah Salsabila Fitriana, 2023, Analysis of Calculation of Cost of Production in Setting Selling Prices in the Fish Meatball Home Industry Business Owned by Mrs. Voni, Tanjungpinang City, Riau Archipelago.
Lecturer: Jack Febriand Adel, SE., M.Si, Ak, CA., CRMP., CACP and Asri Eka Ratih., S.E., M.Si
This study aims to: 1) know more about the cost of making Bu Voni Fish Balls based on estimates given by the company owner. 2) using a variable costing approach to determine the production cost of Ibu Voni's Fish Meatballs. 3) find out the results of variations in the production cost of Ibu Voni Fish Meatballs by the company owner by calculating production costs using variable costing techniques. 4) Understand how Mrs. Voni Tanjungpinang's fishball business determines the selling price of goods using the markup price approach with business calculations and variable costs. The object of this research is Ibu Voni's fishball business located in Tanjungpinang, Riau Islands. The analytical method for calculating the cost of production is based on the variable costing method and the selling price calculation is using the markup pricing method. The results of this study indicate that the calculation of the cost of production based on the variable costing method is higher than the calculation of the cost of production according to the business owner, which causes the selling price on markup pricing to be higher than the selling price according to the business owner. The cost of production using the variable costing method in May 2023 is Rp 26,427,661. Meanwhile, according to the business owner's calculations of Rp 16,845,400, there is a difference of Rp 9,582,261. The selling price based on the markup pricing method was Rp 6,312, while according to the business owner's calculations, at a selling price of Rp 5,000, there was a difference of Rp 1,312. Based on the research results, it can be concluded that the calculation of the cost of production according to the variable costing method is more appropriate in analyzing production costs that affect selling prices and profits in the fishball business.
Keywords: Cost of Production, Variable Costing, Calculation of Business Owners, Markup Pricing
