Analisis Biaya Produksi Sebagai Penetapan Harga Jual Makanan Resto Ikan Bakar Taria Minang di Bogor

Penulis

  • Taufik Hidayat IBN KHALDUN BOGOR

DOI:

https://doi.org/10.32832/djip-uika.v2i1.5012

Abstrak

Production costs are one of the keys to the success of the Taria Minang grilled fish restaurant business, as well as a determinant of the cost of products and at the same time to determine the selling price. This has to do with the fact that sales with a good turnover are a reliable source of income. The pricing of food which directly impacts the turnover owned to pay for all expenses incurred in the business. These costs include equipment costs, employee salaries, fixed assets, and raw materials. The method used is descriptive method using a qualitative approach and using research from the calculation of the cost of production by calculating the costs that have been issued. The costs that have been spent should be a reference for returning business capital with the resulting production capacity, so careful consideration is needed. These considerations such as mark up prices, profit margins, Cost of Goods Sold (HPP). Determining the HPP or Food Cost menu is very important to make a profit in a business. Because in addition to setting menu prices, it is also necessary to implement cost control measures to help achieve the desired profit. The results showed that the Minang dance fish grilled restaurant experienced a stable financial condition and could even achieve maximum results.

Biografi Penulis

Taufik Hidayat, IBN KHALDUN BOGOR

MAHASISWA

Referensi

Anugerah Dino, 2015, Konsep dasar akuntansi.http://www.anugerahdino.com/2015/02/

konsep-dasar-akuntansi.html?m=1. 26 Januari 2018.

Carter, William K, 2009, Akuntansi Biaya 1, Salemba Empat. Edisi 14. Jakarta

Garrison, 2008, Akuntansi Manajerial edisi II. Buku 1 Salemba Empat. Jakarta.

Hansen, Don R, dan Marryanne M Mowen. 2007, Managerial Accounting 8th edition, Thomson SouthWestern, Australia.

Hongren, Datar, dan George Foster. 2008, Akuntansi Biaya Jilid I Edisi Kesebelas , PT Indeks, Jakarta.

Ony, W., Anggadini, S. D., & Firdaus, D. W, 2012, Akuntansi Biaya, Penerbit Graha Ilmu. Yogyakarta.

Supriyono, 2011, Akuntansi Manajemen, Raja Gravindo Persada, Jakarta.

Simamora, Henry, 2013. Akuntansi manajemen. Edisi III. Stard Date Publiser, Jakarta.

Lambajang, Amelia . 2013, Analisis Perhitungan Biaya Produksi Menggunakan Metode Variable Costing. Jurnal EMBA Vol.1 No. 3. Fakultas Ekonomi dan Bisnis. Unsrat

http://ejournal.unsrat.ac.id/index.php/emba/article/view/1874, tanggal akses 12 September 2014. Hal 673-683.

L.Suparwoto, 2017, Pengertian akuntansi dan standar akuntansi pemerintah. https://www.google.id/amp/s/www.jurnal.id/blog/2017/pengertian-akuntansi-dan standar-akuntansi-pemerintah.amp%3flocale=id. 26 Januari 2018.

Diterbitkan

2022-04-01

Cara Mengutip

Hidayat, T. (2022). Analisis Biaya Produksi Sebagai Penetapan Harga Jual Makanan Resto Ikan Bakar Taria Minang di Bogor. Diversity: Jurnal Ilmiah Pascasarjana, 2(1). https://doi.org/10.32832/djip-uika.v2i1.5012