Penentuan Harga Pokok Produksi Terhadap Harga Jual Pada Industri Kopi Lembah Semeru Di Kecamatan Pasrujambe Kabupaten Lumajang

Abstract

The purpose of this study is to determine the calculation of the cost of goods produsction and product selling price determination process at UD. KOPI LEMBAH SEMERU. Calculation of the coast of production using full costing method and variabel costing method fetermination using cost plus pricing. Based on the calculation of the selling price of coffe based on the calculation in setting the same selling price the determination of the price is only based on the calculation per kilogram. can be taken as an example for tehe type of coffe robusta with a price of Rp. 94.978/Kg coffe teh company sets the price of coffe for each gram pack on the product in the full costing method, while the resulting selling price from the variabel costing method is much lower, namely Rp. 67.186, with calculation of the desired profit of 40%. There is an indeterminate amount production also affects the amount of production costs incurred, so likewise, the determination of the selling price of coffe is also affcted. The more the greater the amount of coffee production, the greater the costs incurred. So that the budgeted profit target also increases