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Abstract

Abstract


 


The calculation of the cost of the product is a very important aspect to determine the selling price that will be given to consumers and as a basis for determining how much profit the seller wants to the buyer. The information needed in calculating the cost of production is the cost of raw materials, direct labor costs and factory overhead costs. The purpose of this study is to analyze and determine the cost of production in determining the selling price of products and the desired profit of Raja Duri in Tasikmalaya, West Java in 2021.


This research was conducted at Raja Duri Enterprises, which is located at Jln Raya Cipatujah, Ciandum, Ciheras, Cipatujah, Tasikmalaya Regency, Answerarat. The object of this research is the Cost of Production (HPP) of Raja Duri Sea Pandan products. Data collection techniques used are observation and literature study. Data were analyzed by comparative descriptive method.


The results of the study show that (1) the total production costs generated by the Raja Duri Company are located at Jln Raya Cipatujah, Ciandum, Ciheras, Cipatujah, Tasikmalaya Regency, Answerarat in 2021, Rp. taking into account the profit of 20% which is Rp 120,300

Keywords

Harga Pokok Produksi

Article Details

How to Cite
Egas Sutipa. (2022). ANALISIS PERHITUNGAN HARGA POKOK PRODUK SEBAGAI DASAR PENETAPAN HARGA JUAL PANDAN LAUT (Studi Kasus Pada Raja Duri Di Tasikmalaya Jawa Barat). JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 11(01). Retrieved from http://jurnal.stas.ac.id/index.php/jabe/article/view/55

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