Pentingnya Perhitungan Biaya Produksi Untuk Penentuan Harga Jual Produk Aneka Kripik

  • Jeanne Asteria Wawolangi Program Studi Akuntansi, Fakultas Ekonomi
  • Anita Permatasari Program Studi Akuntansi, Fakultas Ekonomi
Keywords: product cost, product selling price

Abstract

The micro business is a marginal business type characterized by the use of
relatively simple technology, a relatively small nominal level of capital, low access
to credit, and oriented towards local market needs. General problem faced in
managing this business is the calculation of product costs, which are usually only
calculated simply based on the purchase price of raw materials, while direct
production costs, because what is important is the smooth sale of these products. This study aims to assist micro-entrepreneurs in determining product costs, making it easier for business actors to determine the selling price of their products. This study uses a qualitative method.

Author Biographies

Jeanne Asteria Wawolangi, Program Studi Akuntansi, Fakultas Ekonomi

Universitas Katolik Darma Cendika, Jalan Dr. Ir. H. Soekarno 201, Surabaya

Anita Permatasari, Program Studi Akuntansi, Fakultas Ekonomi

Universitas Katolik Darma Cendika, Jalan Dr. Ir. H. Soekarno 201, Surabaya

Published
2021-01-29
How to Cite
Wawolangi, J., & Permatasari, A. (2021). Pentingnya Perhitungan Biaya Produksi Untuk Penentuan Harga Jual Produk Aneka Kripik. BIP’s JURNAL BISNIS PERSPEKTIF, 13(1), Hal. 62 - 70. https://doi.org/10.37477/bip.v13i1.206
Section
Articles