Analisis Penentuan Harga Jual Produk Kaca Mata Pada Optik Permata Di Kota Ambon

Abstract

This research was conducted at Optik Permata, a business engaged in manufacturing. In calculating the cost of production to determine the selling price of Optik Permata, they have not classified or grouped costs related to raw material costs properly and there has been no classification for factory overhead costs. The purpose of this study is to determine the exact determination of the selling price at Optik Permata, the type of research used is quantitative. The collection technique and used is to conduct observation interviews and documentation at Optik Permata. This study uses the full costing method in calculating the cost of production and selling price at Optik Permata. The results of this study show different results. If using the full costing method and the selling price will increase, this is because the full costing method calculates all costs related to the production process such as electricity and overhead costs, while Optik Permata only calculates raw material costs and auxiliary costs