Abstract

This study aims to determine the calculation of cost of
production is performed by Nat-Nut cookies and cake, a full
costing method, and the method of calculating the effect of
variable costing and third the cost of production to determine the
selling price using cost plus pricing method. The method used is
quantitative descriptive method, where researchers will observe,
learn and write and describe the process of production of oatmeal
cookies on the Nat-Nut cookies and cake. Then calculate the cost
of production which is used as the basis for determining the selling
price. In addition, researchers also used a comparative descriptive
method for comparing the results of the calculation of the cost of
production and selling price calculation.
Based on this research, it is known that the method of
collecting the cost of production used by Nat-Nut cookies and cake
is the order cost method using the traditional calculation, where
there are some costs that are not calculated. The calculation of the
results of the cost of production according to Nat-Nut cookies and
cake amounted Rp.15.011.000, -, a full costing method for
Rp.15.215.130, -, and variable costing method for Rp.14.587.920,
-. With these three methods, the researchers then calculated the
selling price using cost plus pricing method with a margin of 30%.
From the calculation of oatmeal cookies known to the selling price
per jar to the method used by Nat-Nut cookies and cake is
Rp.32.500, -, a full costing method amounted Rp.32.966,12 and
selling prices with variable costing for Rp.31.607,16.
Keywords: full costing, variabel costing, cost plus pricing