UD Yanti, in determining the cost of production, only calculates raw material costs by looking at the market price situation and does not calculate direct labor costs and various types of overhead costs for the production process. This does not reflect the correct cost of production, so costs that should be charged in the production process are not included in the calculation of the cost of production and have an impact on the selling price of the product. This activity aims to calculate the cost of production and determine the selling price of Apollo cakes at UD Yanti.
The data used in this activity is material cost data including raw material costs, direct labor costs, and factory overhead costs including auxiliary material costs, indirect labor costs, craft wages costs, consumption costs, electricity and water costs, gas costs, and depreciation costs. The data was obtained using document analysis and interview techniques, while data analysis was carried out using quantitative descriptive methods.
Based on the results and description of activities, the calculation of the cost of production of Apollo cakes at UD Yanti during December 2022 using the full costing method is IDR 746.216259 per piece, while the cost of production of Apollo cakes when the price of oil raw materials is in normal conditions is IDR 732.902157 per piece. The calculation of the selling price of Apollo cakes at UD Yanti during December 2022 uses the cost plus pricing method of IDR 927 per piece, while the selling price of Apollo cakes when the price of oil raw materials is normal is IDR 914 per piece. These results are different from the selling price set by the company because the company only takes into account raw material costs and labor costs. Based on the difference in the cost of production and the selling price, this indicates that the difference in determining the cost of production will affect the selling price set.

Keywords: Cost of Production; Cost of Process; Cost; Cost Plus Pricing; Selling price.

Abstrak

UD Yanti dalam menentukan harga pokok produksi hanya menghitung biaya bahan baku dengan melihat situasi harga pasar dan tidak menghitung biaya tenaga kerja langsung serta berbagai macam biaya overhead untuk proses produksi. Hal ini tidak mencerminkan harga pokok produksi yang semestinya, sehingga biaya-biaya yang seharusnya dibebankan dalam proses produksi tidak dimasukkan dalam perhitungan harga pokok produksi dan berdampak pada harga jual produk. Kegiatan ini bertujuan menghitung harga pokok produksi dan menentukan harga jual kue Apollo pada UD Yanti.
Data yang digunakan dalam kegiatan ini adalah data biaya bahan meliputi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik meliputi biaya bahan penolong, biaya tenaga kerja tidak langsung, biaya upah kerajinan, biaya konsumsi, biaya listrik dan air, biaya gas, dan biaya penyusutan. Data tersebut diperoleh dengan teknik analisis dokumen dan wawancara, sedangkan analisis data dilakukan dengan metode deskriptif kuantitatif.
Berdasarkan hasil dan deskripsi kegiatan, perhitungan harga pokok produksi kue Apollo pada UD Yanti selama bulan Desember 2022 menggunakan metode full costing sebesar Rp746,216259 per pcs, sedangkan harga pokok kue Apollo saat harga bahan baku minyak dalam keadaan normal yaitu sebesar Rp732,902157 per pcs. Perhitungan harga jual kue Apollo pada UD Yanti selama bulan Desember 2022 menggunkaan metode cost plus pricing sebesar Rp927 per pcs, sedangkan harga jual kue Apollo saat harga bahan baku minyak dalam keadaan normal yaitu sebesar Rp914 per pcs. Hasil tersebut berbeda dengan harga jual yang ditetapkan perusahaan karena perusahaaan hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja. Berdasarkan perbedaan harga pokok produksi dan harga jual menandakan bahwa perbedaan dalam menentuan harga pokok produksi maka akan memengaruhi harga jual yang ditetapkan.

Kata Kunci: Harga Pokok Produksi; Harga Pokok Proses; Biaya; Penetapan Harga Biaya; Harga Jual.