Perhitungan Harga Pokok Produksi Guna Menentukan Harga Jual Produk Pada PB.Dunia Usaha

  • Mamad Safii STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
  • Muchamad Taufiq STIE Widya Gama Lumajang
Keywords: The Selling Price, Selling Price


"PB. The business world in Mangunsari" is a rice company owned by Mr. Niriyanto. To increase competitiveness, the company needs to evaluate the product selling price determined by paying attention to product quality, so before the company determines the selling price of a product, the company must first calculate the cost of its product.The purpose of this study is to determine the calculation of cost of goods manufactured to determine the selling price of the product appropriately for the company. From the results of the study, it was found out that the cost of production per kg is proportional to the calculations made by the company in calculating that it does not allocate the cost of costs based on the company's production function. So the company has known the company's cost of production correctly.On the other hand, companies want to want profits at 30% of sales. But based on the fact the company has not been able to earn a profit with the desired percentage.


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