ANALISIS PENENTUAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA UMKM DI KOTA TEGAL

The selling price is the amount of the price that will be set to the consumer which is obtained or calculated from the production cost plus the expected non-production and profit costs. Determining the selling price is important determines the sustainability of the business. In calculating the cost of production of information needed by SMEs is information about raw materials, labor costs and factory overhead costs. There are several approaches that can be used to determine the cost of production, namely the full costing and variable costing methods. The purpose of this research is to find out the method of determining the right cost of production to determine the selling price of the product. Data collection methods in this study use observation methods and direct interviews with respondents. This study uses descriptive analysis techniques to determine the determination of the cost of production on SMEs in Tegal City. The results show that the full costing method is more appropriate to be used as a consideration in determining the selling price compared to the variable costing method. The full costing method is also more easily understood by SMEs compared to the variable costing method because SMEs are still having difficulty identifying fixed and variable factory overhead costs. Keywords: cost of production, SMEs