ANALISIS PENENTUAN HARGA POKOK PRODUKSI SEBAGAI DASAR UNTUK MENENTUKAN HARGA JUAL (Studi Kasus Pada Usaha Ridho Catering)

This study aims to analyze the determination of the cost of production as a basis for determining the selling price of the product. This research was conducted at the Ridho Catering Business. This study uses a descriptive method with a case study. This study uses primary data and secondary data, namely primary data through interviews and secondary data in the form of documentation. The results showed that the cost of goods manufactured with full costing obtained is higher than the calculation method that has been done by the company. This is caused by the company still has not included some factory overhead costs into the cost of production and does not anticipate an increase in some raw material prices. In addition, the determination of the selling price that was carried out was still not appropriate due to the discount given so that the selling price was set lower than the price it should have been. This has an impact on the profits that have not yet reached the expected profits