R Syahrial Jayanegara (1) & Ali Firdaus (2)
Dosen & Mahasiswa Jurusan Akuntansi STIE Trianandra Jakarta
ABSTRACT
The title of research has been discussed on June 1, 2021, the problem in this research
is that the MSME of Keripik Demang Pedas Pedas Manis Chips has not recorded the costs in
detail. The purpose of this study was to determine the calculation of production costs as a
besis for determining the selling price of MSMEs of Keripik Demang Pedas Manis Chips. The
population in this study is the financial statements of MSMEs Keripik Demang Pedas Manis
Chips in 2019 and 2020. The sample in this study is a report on production cost and selling
prices of MSMEs Keripik Demang Pedas Manisin 2019 and 2020. The type of research user
in this study is the Mix Method research type.
The results obtained by researchers in calculating production costs in determining the
selling price on MSMEs of Keripik Demang Pedas Manis Chips are still not detailed, so
researchers record all costs so that the selling price set in more optimal and correct. The
selling price set by MSMEs for Sweet and Spicy Keripik Demang in 2019 is Rp.70.000, while
in 2020 the selling price of sweet and Spicy Demang Chips is Rp.75.000.
Keywords: Production Cost, Cost of Production, Selling Price Cost Plus Pricing Method