ANALISIS HARGA POKOK PRODUKSI TERHADAP PENENTUAN HARGA JUAL PADA C’BEZT FRIED CHICKEN CABANG KOTA BAUBAU

Abstract

This study aims to determine the calculation of the cost of production to determine the selling
price at C'Bezt Fried Chicken, Baubau City Branch.The research method used is full costing.
This research was conducted at the company C'Bezt Fried Chicken Branch of the City of
Baubau, which is located on Jalan Sultan Hasanuddin No.43, Kelurahan Batulo, District of
Wolio. The research was conducted in June 2020. The results showed that the calculation of
the cost of production C'Bezt fried chicken with the full costing method was Rp. 85,000,-
obtained from the total cost of raw materials, labor costs, variable factory overhead costs
and fixed factory overhead costs divided by the total production of 15.600 bags. From the
calculation of the selling price using the full costing method, the selling price of C'Bezt Fried
Chicken is Rp. 109.023, - / bag. While the jaul price per piece is Rp. 13.627, -. The tax
charged for each piece purchase is 10%, so the sale price per piece after tax is Rp. 14.989,, -
or rounded off to Rp. 15,000. This price can contribute to C'Bezt Fried Chicken Company to
be able to make a good profit in order to maintain their business.