Penerapan Metode Harga Pokok Proses dalam Menentukan Harga Jual pada UMKM Butterways
Keywords:
Harga Pokok Produksi, Harga Pokok Proses, Harga Jual, UMKM, ButterwaysAbstract
This study aims to analyze the application of the process cost method in determining the cost of goods manufactured and selling prices at the Butterways SME. Without an accurate cost of goods manufactured, the SME will find it difficult to set reasonable selling prices, manage budget efficiency, and measure production efficiency. Butterways is a micro-enterprise that has been producing whole wheat and sourdough bread since 2021 using a pre-order and consignment system. The research method used is a qualitative method with a case study approach. Data was obtained through interviews, observations, and documentation of the production process at Butterways. The application of the process cost method helps the business determine selling prices more accurately, control production costs, and improve business efficiency.
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Copyright (c) 2026 Assifa, Bilqis Assya Puan Ananda, Elga Azrina, Nadia Azzahra, Endang Kartini Panggiarti, Tiara Rani Santoso (Author)
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