PRODUCT SELLING PRICE DETERMINATION WITH A FULL COSTING APPROACH

Ridho Raditya Kurniawan

Abstract


In this study to explain how to determine the selling price carried out by MSMEs
Gunung Jaya Binjai based on full costing. In this study using data collection techniques by
means of observation, the data source of this study is the 2018 cost report data, the method of
analysis used in this study is descriptive quantitative. From the results of the study that MSMEs
in Gunung Jaya Binjai in determining the cost of goods used a full costing approach because it
takes into account all elements of production costs into the cost of production. MSMEs in
Gunung Jaya Binjai have taken into account all cost elements in production costs. MSME
Gunung Jaya Binjai also has not included factory overhead costs in determining the price of its
production. MSMEs in Gunung Jaya determine the selling price between full costing and
variable costs. The high selling price is in a full costing position


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References


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DOI: https://doi.org/10.3059/insis.v3i2.12431

DOI (PDF): https://doi.org/10.3059/insis.v3i2.12431.g8453

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