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All Journal Manajemen Bisnis dan Keuangan Korporat
Rudy J. Pusung
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado Aron Karolina Bangun; Rudy J. Pusung; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.88

Abstract

Common costs are the costs obtained from the time the raw materials are processed to the product which can be separated according to the identity of each product. Variable Costing is a method used to calculate the cost of production which only involves variable costs. This research aims to analyze the cost of production for Common Cost financing using a Variable Costing approach in Kalakopi Manado. The type of research used is descriptive qualitative research and research data collection is carried out by means of interviews, observation and documentation. The results of the research show that calculating joint costs using a variable costing approach makes the cost of production of donuts smaller than the selling price set by the company.
Penentuan biaya produksi dengan metode direct costing sebagai dasar penetapan harga jual pada UD Lourdes Tompasobaru Claudio Kolompoy; Rudy J. Pusung; Djeini Maradesa
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.97

Abstract

Direct costing is an accounting method used to calculate production costs. This method only calculates production costs that are directly related to the product and can be traced directly to the product. Normal pricing is the determination of the selling price which is determined by adding future costs with a percentage mark up or addition above the total costs calculated using a certain formula. The aim of this research is to determine the determination of production costs using the direct costing method as the basis for determining selling prices. The type of research used is descriptive qualitative. The results of this research show that there is a difference between determining production costs using the company's simple calculation method and calculations using the direct costing method. Because of this difference in the selling price determination between the owner (actual) and according to direct costing with normal pricing, there is a quite high difference, where the selling price determined by the company is higher than according to the direct costing method with normal pricing.
Co-Authors Aron Karolina Bangun Claudio Kolompoy Djeini Maradesa Meily Y. B. Kalalo