ANALISIS PERHITUNGAN HPP SEBAGAI PENENTU HARGA JUAL MENGGUNAKAN METODE FULL COSTING

Abstract

PT Deodorant Nana Surabaya is one of the businesses engaged in the cosmetic field. Deodorant sprays are one of their products. Due to the critical role of the production net price, the price needs to be calculated accurately. However, the company still used traditional counting. Therefore, the research aimed to implement the full costing method in determining the production net price of PT Deodorant Nana Surabaya. The study was descriptive-qualitative. Moreover, the data was taken from PT Deodorant Nana Surabaya and implemented with the calculation of production net price using full costing. The HPP calculation method, which was arranged by PT Deodorant Nana Surabaya for 500 pcs in 2020, 2021, and 2022, showed inaccurate production cost calculation. However, the full costing provided an accurate picture since it was a method of determining the production net price that charges all production costs, either fixed or variable. The method was also more effective than the previous method used by the company. Consequently, the sale price determination was too low and caused the company to experience loss.