ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR

Abstract

This study aims to: 1. Describe the cost of producing white bread and its selling price. 2. Research and examine the application of the full costing approach in estimating the selling price of white bread production costs. The findings of this study are summarized as follows: 1. Although production costs are still estimated using traditional methods, the selling price is determined using market price methodology. 2. Every year, the price of ingredients used to make white bread increases. 3. Although direct labor expenditure is determined by management factors, the salary of employees is selected based on experience. 4. The cost plus pricing approach results in a selling price in 2022 higher than the selling price set by the company.