ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENENTUAN HARGA JUAL PADA CV. ANNIDA CATERING KOTA BATU

Accurate calculation of production costs is essential for determining the cost of goods manufactured as it is directly related to the production process. This calculation also affects the determination of selling prices and the profit margins that the company can achieve. This research aims to analyze the cost of goods manufactured using the variable costing method to determine the selling price of products at CV Annida. The research uses a descriptive qualitative method.
The research findings indicate a difference between the catering's production cost calculations and the variable costing method due to differences in cost allocation. The cost of goods manufactured calculated using the variable costing method is lower, amounting to Rp 23,700/portion for the boxed rice package B and Rp 40,700/portion for the modern buffet package B. This difference arises because the company includes costs that should not be considered during the production process, such as depreciation expenses and monthly employee salaries. The selling price determination for the boxed rice package B only covers the cost of goods manufactured. Meanwhile, the selling price for the modern buffet package B is set higher than both the company’s cost of goods and the variable costing-based price.