Article Sidebar

Submitted
Dec 28, 2024
Accepted
Dec 28, 2024
Published
Dec 28, 2024
Download
pdf
Statistic
Read Counter : 138 Download : 73

Main Article Content

Abstract

This study explores the implementation of full costing as a method to enhance the accuracy of production cost calculations and its implications for pricing strategies in small and medium enterprises (SMEs). Using a case study of Kerupuk Rambak Pak Djarwo, the research compares traditional costing practices with the full costing method. Data were collected through interviews, observations, and documentation, focusing on production cost data from 2023. The findings reveal a significant difference in production costs between the two methods, with full costing providing a more comprehensive accounting of overhead costs such as managerial salaries and utilities. This approach ensures more accurate pricing, aligning with true production costs, which is critical for competitiveness and profitability. However, the study identifies challenges in adopting full costing, including resource constraints and a lack of expertise. The research emphasizes the need for capacity-building initiatives and technological integration to facilitate the transition. The findings offer actionable insights for SMEs and policymakers to enhance financial management practices and foster long-term sustainability in competitive markets.

Keywords

Cost Analysis Full Costing Cost of Goods Production Selling Price

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
How to Cite
Widhajati, E., Rakhmawati, H., & Nika Audina, Y. (2024). OPTIMIZING PRICING STRATEGIES: THE ROLE OF FULL COSTING IN ACCURATE PRODUCTION COST ANALYSIS. JAT : Journal Of Accounting and Tax , 3(2), 102-111. https://doi.org/10.36563/jat.v3i2.1345

References

  1. Aprillia, N. R., Asmapane, S., & Gafur, A. (2018). Analisis penentuan harga pokok pesanan dengan metode full costing. Jurnal Manajemen, 9(2), 94. https://doi.org/10.29264/jmmn.v9i2.2478
  2. Assegaff, A. S. (2018). Akuntansi Biaya 1. 1–648.
  3. Danela, D. (2021). Penerapan harga pokok produksi metode full costing dengan penetapan harga jual menggunakan cost plus pricing pada Pabrik Tahu ABC Malang. Skripsi Program Studi Akuntansi, 81. http://etheses.uin- malang.ac.id/id/eprint/30198%0Ahttp://etheses.uin- malang.ac.id/30198/7/17520085.pdf
  4. Fauziyyah, N., Irwansyah, R., Ersyafdi, I. R., Sepbeariska Manurung, W. S., Corrina, F., Suharmiyati, Nainggolan, C. D., Listya, K., Ahmadi, L. P., Bairizki, A., Hidayadi, T., Prabowo, M. A., Pattiapon, M. L., & Utami., F. (2021). Akuntansi Biaya. In Gastronomía ecuatoriana y turismo local. (Vol. 1, Issue 69).
  5. Hartatik, S. (2019). Analisis Penentuan Harga Pokok Produksi Menggunakan Metode Full costing Sebagai Dasar Penetapan Harga Jual Pada Ud. Mutia Meubel. Soscied, 2(2), 9–16. https://doi.org/10.32531/jsoscied.v2i2.172
  6. IAI. (2018). Pernyataan Standart Akuntansi Keuangan PSAK No 1 : Penyajian
  7. Laporan Keuangan. 44.
  8. Ismail, C. (2020). ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING SEBAGAI DASAR PENETUAN
  9. HARGA JUAL (StudiKasus Usaha Sepatu Spanduk Gucyana Flat Shoes).
  10. Skripsi.
  11. Mulyadi. (2016). Akuntansi Biaya (5 ed). Salemba Empat Jakarta.
  12. Sari, J. M., & Pirmaningsih, L. (2021). Menentukan Harga Jual Pada Pt Indoberka Investama. Jurnal Analisa Akutansi Dan Perpajakan, 5 No 1(Maret 2021), 119–131.
  13. Syahputra, H. E. (2019). Modul akuntansi biaya. 79.
  14. Taroreh, B. F. ., Pangemanan, S. S., & Suwetja, I. G. (2021). Analisis Penentuan Harga Jual Menggunakan Metode Cost Plus Pricing Dengan Pendekatan Full costing Pada CV. Verel Tri Putra Mandiri. Jurnal EMBA, 9(3), 607–618.