Analysis of Product Costs Using the Full Costing Method and Determining Selling Prices at CV Artha Jaya

Farid Al Farizi; Rheinhat Surya Negara; Mochamad Reza Adiyanto

doi:10.55927/ijems.v1i6.7127

Authors

Farid Al Farizi Universitas Trunojoyo Madura
Rheinhat Surya Negara Universitas Trunojoyo Madura
Mochamad Reza Adiyanto Universitas Trunojoyo Madura

DOI:

https://doi.org/10.55927/ijems.v1i6.7127

Keywords:

Product Cost, Full Costing, Selling Price

Abstract

The aim of this research is to assess the process of determining product cost prices and selling prices at CV Artha Jaya. The results of this research indicate that there are deficiencies in the company's calculation of the product cost, with it being known that the company's product cost price for Prentol roof tiles is IDR. 2,200, mantili roof tiles Rp. 2,100, trihek paving Rp. 1,300, and hexagon paving Rp. 1,200. However, after evaluation, the basic product price for Prentol roof tiles became Rp. 2,299, mantili roof tiles Rp. 2,125, trihek paving Rp. 1,343, and hexagon paving Rp. 1,581. This inaccuracy occurred because the company did not include a number of production costs in calculating the cost price, including depreciation costs for factory buildings, as well as depreciation costs for machinery and equipment

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