ANALISIS PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada CV. Proma Tun Saroyyan di Probolinggo)

Abstract One of the important parts in a manufacturing company in making decisions regarding product selling price, the selling price must be determined carefully and accurately, this is so that the company can compete with other similar companies. Therefore, the determination of the cost of goods manufactured is also an important thing because it contains information used to determine the selling price of a product which is determined from the cost of goods inventory to become finished products. In this research, it was conducted at a manufacturing company, namely CV. Proma Tun Saroyyan using the full costing method, this company is engaged in tofu production. The results of the study, the researchers concluded that the calculations made by each company used simple calculations, so that the calculations carried out by the company did not calculate the depreciation of fixed assets. Suggestions CV. Proma Tun Saroyyan should provide more detail on what costs are incurred during the production process, especially the depreciation costs for fixed assets