ANALISIS PENENTUAN HARGA POKOK PRODUKSIDALAM MENETAPKANHARGA JUAL (STUDI KASUS INDUSTRI IKAN TUNA CV LINTAS SAMUDRAMANDIRI KELURAHAN LONRAE KABUPATEN BONE)

Abstract

Research Objective To analyze the method of determining production costs in determining selling prices using the full costing method of tuna fish CV Lintas Samudra, Lonrae Village, Bone Regency. This study uses a descriptive type of qualitative research method. According to Moleong (2017:6) qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects such as behavior, perceptions, motivations, actions and others holistically and by
means of descriptions in the form of words and language. Research results Processors in the tuna fish processing industry in Lonrae Village use stages in determining the selling price of their products by adding up production costs and dividing them by the amount of production in a day. The set price sometimes cannot get good profits, but often experiences losses due to frequent increases in raw materials. Pricing using the full costing method obtained a selling price of tuna of Rp. 350,000 / Kg, from this price
as input for processors in determining their selling price if they want to get good profits and can cover all production costs