Penerapan Metode Variable Costing Dalam Perhitungan Harga Pokok Produk Untuk Menentukan Harga Jual Pada PT. Tiga Wira Persada

Abstract

This research is focused on the application of the Variable Costing Method in Calculation of the Cost of Products to Determine the Selling Price. The objectives of this research are 1. Determination of product cost according to PT. Tiga Wira Persada. 2. To determine the cost of the product using the variable costing method at PT. Tiga Wira Persada. 3. To determine the effect of changes in the method of calculating the cost of products on profits at PT. Tiga Wira Persada. This research is a descriptive qualitative research. This research was conducted at PT. Tiga Wira Persada Gresik using primary data and secondary data. Primary data obtained through interviews. Secondary data obtained from documents owned by PT. Tiga Wira Persada. The results of this study indicate that PT. Tiga Wira Persada used the company method (full costing) and resulted that the product cost of QM 360 products was Rp. 48,024, QM 361 products was Rp. 72,909, QM 362 products was Rp. 35,929 and QM 363 products was Rp. 44,555. While the calculation using the variable costing method results in the cost of products for QM 360 products of Rp. 41.651, QM 361 products of Rp. 67.600, QM 362 products of Rp. 31.188, QM 363 products of Rp. 38.299, so that the difference is lower for each product. Changes in the calculation of the cost of production can be used as the basis for adjusting the selling price of the four products because the profit generated is higher than before.