Analisis Biaya Produksi dan Penetapan Harga Jual Pada UMKM Risol Mayonya Nita Dengan Menggunakan Metode Full Costing

Abstract

This study aims to analyze production costs, determine the actual profit, and establish the selling price of products at UMKM Risol Mayonya Nita using the Full Costing and Markup Pricing methods. The research employed a quantitative descriptive approach, with data collected through observation, interviews, and documentation. The results indicate that the total production cost calculated using the Full Costing method was IDR 7,135,135, resulting in a cost of production of IDR 2,460 per unit, which is higher than the production cost calculated by the MSME at IDR 2,060 per unit. With a selling price of IDR 3,000 per unit, the business still generated an actual profit of IDR 540 per unit, equivalent to approximately IDR 1,566,000 per month. The implementation of the Full Costing method provides a more accurate calculation of production costs and can therefore be used as a reliable basis for determining selling prices while maintaining the product's competitiveness in the market.