Pamaratana, Kyrstien Venly (2023) Perhitungan Harga Pokok Produksi untuk Penentuan Harga Jual pada Usaha Fruit Bar di Sawojajar Kota Malang. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

The calculation of the cost of production (HPP) is an important thing that needs tobe considered before determining the selling price of a product, because without aprecise and accurate calculation, the business concerned will experience problemsin determining the selling price of the product, and obtain less than optimal profits.The purpose of this research is to determine the cost of production in determiningthe selling price of the Fruit Bar business in Sawojajar, Malang City. The methodused in this research is quantitative with data sources using primary data andsecondary data. The calculation of the cost of production carried out by Fruit Baris still very simple and has not included all costs in detail, so the researchers carriedout the calculation by including all production costs in the cost of production usingthe Full Costing method and then allocating these production costs to each productusing joint cost allocation. The results showed that the calculation of productioncosts according to the Fruit Bar and the Full Costing method had a difference ofIDR 3.413.333. This was because Fruit Bar charged a lower production cost of IDR8.607.040. The calculation of the cost of production by way of joint cost allocationshows that the calculation result of the cost of production is higher than the sellingprice set by Fruit Bar, so that the selling price set by Fruit Bar is not correctbecause in fact the cost of production alone cannot cover the selling price, causingFruit Bar Experiencing Losses.

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