ANALISIS PENENTUAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK PADA INDUSTRI KRIPIK TEMPE “AINIER” MALANG

Purpose Of Research is to study how fundamental price pixing produce of at industry kripik tempe " AINIER" Worse luck. Analytical technique done is determine cost of goods manufactured to apply method Full Costing and menetukan product selling price applies method Full Cost Pricing. Result of analysis from determining cost of goods manufactured to apply method full costing is add standard material cost, permanent labour cost and factory overhead cost and variable for month of febuari kripik tempe original Rp. 2566,47 and krpik tempe taste Rp. 2551,5. For March kripik tempe original Rp. 2551,47 and krpik tempe taste Rp. 2693,9. From result of analysis applies method full cost pricing to determine selling price applies formula as follows : Selling price = Production cost + ( Income margin X Production cost) + Operating expenses. Gets result for month of febuari kripik tempe original Rp. 4328,21 and krpik tempe taste Rp. 4305,1. For March kripik tempe original Rp. 4307,9 and kripik tempe taste Rp. 4522,89. Thereby result of calculation selling price done by smaller researcher than determined by company. Company wishs a real big advantage so that selling price determined enough heights