ANALISIS PENENTUAN HARGA POKOK PRODUKSI SEBAGAI DASAR STRATEGI PENETAPAN HARGA JUAL PADA INDUSTRI MEBEL

Abstract

The determination of the cost of goods manufactured (COGM) is a crucial aspect in the pricing process, particularly in the furniture industry, which involves a wide variety of complex production costs. Inaccuracies in calculating the cost of goods sold can directly result in pricing errors, ultimately affecting the profitability and competitiveness of the business. This study aims to analyze the method of determining the cost of goods manufactured applied in the furniture industry and examine how COGM serves as the foundation for formulating pricing strategies. This research employs a descriptive quantitative method with a case study approach conducted on a furniture business located in Geser Village, East Seram District. The results indicate that the application of the full costing method provides a more comprehensive understanding of all cost components, thereby supporting more accurate and competitive pricing decisions. These findings are expected to serve as a valuable reference for furniture industry players in managing production costs and setting selling prices more effectively.

Keywords: Cost of Goods Manufactured, Pricing Strategy, Furniture Industry, Full Costing, Business Strategy.