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JIRA PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA USAHA KECIL MENENGAH CAULA DI SIDOARJO
This main aims of this study is to evaluation the calculation cost of production price in determine the selling
price at this UKM CAULA. Qualitative approach is carried out in this research by using case study method.
Calculation of cost production according to the company is less thorough, a higher result is obtained. So, it
influences selling price which becomes high as well. After the staple price is reanalyzed and recalculated by the
researcher based on the correct and thorough method, a price which is lower than the price which has been
determined by the company is found. Therefore, the company can survive in global market competition and gain
maximum profit. It can be concluded from the research result that according to the calculation of production’s
staple cost of the company which has been conducted by the researcher a result which is lower than the company
calculation is gained. Therefore, the company can suppress the selling price which previously has been
determined by the company. So, this can be very profitable for the company, since the company obtains the
maximum profit and the company is able to compete in the global market.
Keywords: Production Cost, Cost of Production Price, Selling Price.
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