Analisis Biaya Produksi dalam Menentukan Harga Jual Pada UMKM di Aceh Barat

Abstract

This study aims to analyze how the calculation of the production cost of tempeh chips and determine the selling price of tempeh chips at the Home Industry of Chips and Snack Mrs. Ana in West Aceh Regency.  The research method used is descriptive quantitative method, namely the research method by collecting data that is in accordance with the actual situation and then the data is compiled, processed and analyzed. The data sources of this research are primary and secondary data. Data were collected through library research and field research such as observation, interviews and documentation. The results of the study illustrate that the home industry of Mrs. Ana’s tempeh chips has calculated production costs. However, the calculations carried out are still not precise, because they still  use calculations with very simple methods, where the calculations carried out by Mrs. Ana’s home industry have not calculated in detail the costs incurred during the production process such as fixed BOP (machine maintenance costs and maintenance costs and equipment depreciation cost) and variable BOP (the cost of using gasoline or transportation cost), so that that the cost incurred are calculated  to be less for the production process, and create a higher selling price charged  to consumers, and in determining the selling price of the product, it appears  that there are still the same as business actors in general who only set the selling price according to the market.