ANALYSIS OF PRODUCTION COST DETERMINATION TO DETERMINE THE SELLING PRICE OF THE TONDANO TOFU FACTORY UMKM
Keywords:
Harga Pokok Produksi, Full Costing, Cost Plus Pricing, UMKM, Harga Jual, TahuAbstract
This study aims to analyze the determination of production cost (HPP) and selling price at the Mbak Tun Tofu SME Factory in Tondano, as well as to evaluate the accuracy of the methods used. A quantitative descriptive approach was employed, using the full costing method to calculate HPP and cost plus pricing to determine the selling price. The results show that the factory did not account for electricity costs and asset depreciation, leading to less accurate HPP calculations. Using the full costing method, the HPP was Rp298 per piece, higher than the factory’s figure of Rp293. The selling price determined with a 35% markup resulted in Rp402 per piece, significantly different from the factory’s actual price of Rp300. This difference indicates that applying appropriate accounting methods can improve cost accuracy and serve as a basis for pricing strategy decisions
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