ABSTRAK

Harga pokok produksi menjadi dasar penentuan harga jual suatu produk. Harga jual
harus dapat menutup semua biaya yang dikeluarkan dan menghasilkan laba yang diharapkan.
Determinasi harga pokok peroduksi terdapat dua pendekatan yaitu, full costing dan variable
costing. Cost plus pricing adalah penentuan harga jual dengan penambahan laba yang
ditentukan. Tujuan penelitian ini adalah untuk menganalisis unsur biaya produksi,
menganalisis perbandingan harga pokok produksi melalui pendekatan full costing dan variable
costing dalam menentukan harga jual dengan metode cost plus pricing serta membandingkan
harga jual roti manis pada Unit Bisnis Pondok Pesantren Ash-shiddiqi dengan toko lain.
Metode analisis yang digunakan penelitian ini adalah deskriptif kuantitatif. Hasil penelitian
menunjukkan adanya perbedaan harga pokok produksi dan harga jual yang dihitung melalui
pendekatan full costing dan variable costing. Harga jual dengan pendekatan variable costing
lebih rendah daripada harga jual dengan pendekatan full costing. Pemilik sebaiknya
menggunakan perhitungan harga jual metode cost plus pricing melalui pendekatan variable
costing agar dapat diterima konsumen yang lebih mementingkan harga dan mampu bersaing
dengan roti manis lainnya.
Kata kunci : Roti Manis, Harga Pokok Produksi, Harga Jual

The cost of production becomes the basis for determining the selling price of a product.
The selling price should cover all costs incurred and generate the expected profit.
Determination of cost of goods manufactured there are two approaches that is, full costing and
variable costing. Cost plus pricing is the determination of the selling price with the added profit.
The purpose of this study is to analyze the elements of production costs, to analyze the
comparison of cost of production through the approach of full costing and variable costing in
determining the selling price by cost plus pricing method and compare the selling price of sweet
bread at Ash-Shiddiqi Pondok Pesantren Business Unit with other stores. The method of
analysis used in this research is quantitative descriptive. The result of the research shows the
difference of cost of production and selling price calculated through full costing approach and
variable costing. The selling price with variable costing approach is lower than the selling price
with full costing approach. Owners should use the calculation of the selling price of cost plus
pricing method through a variable costing approach in order to be accepted by consumers who
are more concerned with price and able to compete with other sweet bread.