ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENETAPAN HARGA JUAL DENGAN PENDEKATAN COST PLUS PRICING STUDI KASUS TEMU STREET COFFEE

Hamdani, Erwin and Yuamita, Ferida (2025) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENETAPAN HARGA JUAL DENGAN PENDEKATAN COST PLUS PRICING STUDI KASUS TEMU STREET COFFEE. Tugas Akhir thesis, University of Technology Yogyakarta.

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Abstract

ABSTRAK Temu Street Coffee merupakan usaha warung kopi yang menghadapi permasalahan dalam menentukan perhitungan harga pokok produksi (HPP) dan penetapan harga jual. Pada Desember 2024, usaha ini memproduksi 150-unit latte es dan 100-unit saltca, namun mengalami kerugian sebesar Rp563.525 akibat pengabaian biaya tenaga kerja, overhead tetap (sewa, listrik, penyusutan), dan overhead variabel (transportasi). Penelitian ini bertujuan menganalisis perhitungan harga pokok produksi (HPP) dengan metode full costing dan penetapan harga jual menggunakan pendekatan cost plus pricing pada Temu Street Coffee. Metode full costing mengakomodasi seluruh biaya produksi, termasuk biaya bahan baku, tenaga kerja langsung, overhead tetap, dan variabel. Hasil penelitian menunjukkan HPP produk saltca dan latte es menurut full costing masing-masing sebesar Rp20.487/unit dan Rp18.719/unit, lebih tinggi 62,68% dan 68,60% dibandingkan perhitungan pemilik yang hanya memperhitungkan biaya bahan baku dan bahan penolong. Penetapan harga jual dengan cost plus pricing dengan markup 25% menghasilkan harga jual saltca Rp25.958/unit dan Latte es Rp23.748/unit, lebih tinggi 38,36% dan 45,26% dari harga jual yang ditetapkan pemilik yaitu saltca Rp16.000/unit dan latte es Rp13.000/unit. Analisis Break Even Point (BEP) menunjukkan titik impas tercapai pada penjualan 64-unit saltca dengan BEP Rupiah sebesar Rp1.656.045 dan 99-unit Latte es dan BEP Rupiah sebesar Rp2.341.049. Margin Kontribusi (CM) untuk saltca sebesar Rp15.114/unit dengan contribution margin ratio (CMR) 58,22% dan Latte es Rp14.672/unit dengan contribution margin ratio (CMR) 61,78% nilai ini menunjukkan kemampuan produk dalam menutup biaya tetap dan laba. Untuk meningkatkan akurasi penetapan harga serta profitabilitas usaha, usulan perbaikan mencakup implementasi full costing, pengurangan biaya penyusutan, serta pemantauan BEP bulanan untuk menetapkan target penjualan, mencegah kerugian dan menetapkan profitabilitas usaha. Kata Kunci: Harga Pokok Produksi, Full Costing, Cost Plus Pricing, Margin Kontribusi, Break Even Point, Temu Street Coffee ABSTRACT Temu Street Coffee is a coffee shop business that faces problems in determining the calculation of cost of goods produced (COGS) and setting selling prices. In December 2024, this business produced 150 units of iced latte and 100 units of saltca, but suffered a loss of Rp563,525 due to neglecting labor costs, fixed overhead (rent, electricity, depreciation), and variable overhead (transportation). This study aims to analyze the calculation of cost of goods produced (COGS) using the full costing method and setting the selling price using the cost plus pricing approach at Temu Street Coffee. The full costing method accommodates all production costs, including raw material costs, direct labor, fixed and variable overhead. The results showed that the COGS of saltca and iced latte products according to full costing were Rp20,487/unit and Rp18,719/unit, respectively, 62.68% and 68.60% higher than the owner's calculation which only took into account the costs of raw materials and auxiliary materials. Setting the selling price with cost plus pricing with a 25% markup resulted in a selling price of saltca of Rp25,958/unit and latte ice of Rp23,748/unit, 38.36% and 45.26% higher than the selling price set by the owner, namely saltca Rp16,000/unit and latte ice Rp13,000/unit. Break Even Point (BEP) analysis shows that the break-even point is reached at the sale of 64 units of saltca with a Rupiah BEP of Rp1,656,045 and 99 units of ice latte and a Rupiah BEP of Rp2,341,049. Contribution Margin (CM) for saltca is IDR 15,114/unit with a contribution margin ratio (CMR) of 58.22% and Latte es IDR 14,672/unit with a contribution margin ratio (CMR) of 61.78% this value indicates the product's ability to cover fixed costs and profits. To improve pricing accuracy and business profitability, proposed improvements include the implementation of full costing, reduction of depreciation costs, and monthly BEP monitoring to set sales targets, prevent losses and determine business profitability. Keywords: Production Cost, Full Costing, Cost Plus Pricing, Contribution Margin, Break Even Point, Temu Street Coffee

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Subjects: T Technology > TS Manufactures
Divisions: Fakultas Sains dan Teknologi > S1 Teknik Industri
Depositing User: Kaprodi S1 Teknik Industri UTY
Date Deposited: 18 Dec 2025 03:37
Last Modified: 18 Dec 2025 03:37
URI: http://eprints.uty.ac.id/id/eprint/19520

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