ANALISIS BIAYA PRODUKSI DAN PERSAINGAN BISNIS DALAM PENETAPAN HARGA JUAL PADA PT LOKA FIBER INDONESIA

This study aims to analyze the role of production costs and business competition in determining selling prices at PT Loka Fiber Indonesia. This research uses a quantitative descriptive approach with secondary data obtained from internal company financial reports for the period 2023–2024. The analysis focuses on production cost components consisting of raw material costs, direct labor costs, and factory overhead costs, as well as pricing strategies based on cost-based pricing and competition-based pricing. The results show that production costs, especially raw material costs, are the main internal factor influencing the formation of cost of goods manufactured (COGM) and selling prices. However, in a highly competitive market environment, the company does not rely solely on production costs, but also considers competitors’ prices to maintain market competitiveness. The study concludes that accurate classification of production costs and adaptive pricing strategies are essential to support competitive and sustainable pricing decisions.