ANALISIS BIAYA PRODUKSI DAN PENENTUAN HARGA JUAL (STUDI KASUS PADA USAHA DAGANG PAKAN AYAM ABAH HANTIO)

Analysis Of Production Costs And Determination Of Selling Prices (Case Study Of Abah Hantio Chicken Feed Trading Business)

Abstract

This research is motivated by the importance of managing production costs and determining appropriate selling prices for small-scale trading businesses to ensure their survival and competitiveness. The Abah Hantio Chicken Feed Trading Business in Ngurit Village, South Barito Regency, still sets selling prices based on simple estimates without systematic production cost calculations. This study aims to analyze production costs, determine the selling price determination method used, and compare the results of production cost and selling price calculations using the full costing method with business practices.

The method used is descriptive qualitative, with data obtained through observation, interviews, and documentation. Data were analyzed through data reduction, presentation, and conclusion drawing. The results indicate that the business has not included all components of production costs, particularly overhead costs, so the selling price does not fully reflect actual costs. Calculations using the full costing method provide more accurate total costs and more rational selling prices, potentially improving business sustainability. It is recommended that businesses implement full costing and cost-plus pricing for more structured and efficient financial management and future competitiveness