An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo

Maya Widyana Dewi, Muryati Muryati


This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.

Keywords: Cost of Production, Selling Price


Full Text:



Andayani, W. 2014. Determination of the Cost of Production of Catfish On Farmers Catfish In District Sukowono Jember. Skripsi. Jember State University.

Basu Swastha Dharmmesta. Module 7 Pricing Strategy, page. 1

Daljono. 2011. Cost Accounting, Costing Determination and Control. Third Edition. Second printing. BP Undip. Semarang.

Dunia, Firdaus A. dan Wasilah Abdullah. 2012. Cost accounting. Jakarta: Salemba Empat.

Kusuma, Indra Lila. Dan Maya Widyana Dewi. 2017. Guidelines for Thesis Writing S1 Accounting Study Program.AAS: Surakarta

Maftukhah, Raras. 2016. The Influence of Production Costs in Determining the Selling Price of Pillow and Sapanyana Flooring Factory of Dawuhan Wetan Village, Kedung Banteng, Banyumas, Jawa Tengah. Skripsi. Purwokerto: Bachelor Program of Islamic State Institute Purwokerto

Mulyadi. 2010. Cost accounting. Fifth Edition, Seventh Print. Publishing and Printing Unit (UPP) STIM YKPN. Yogyakarta. . 2012. Akuntansi Biaya. Edisi Kelima, Cetakan Kesebelas. Unit Penerbit dan Percetakan (UPP) STIM YKPN. Yogyakarta.

Mulyadi. 2014. Cost accounting. Fifth Edition, Twelve Print. Publishing and Printing Unit (UPP) STIM YKPN. Yogyakarta.

Noordina Fourqoni. 2014. Production Costing Analysis Based on Full Costing Method In Making Cupboard Ornamental And Sofa At Ainun Jati Meubel.Skripsi..Jember State University.

Nur, Al Yudha, Ahmad. 2013. Analysis of Costing Principles of Print Production by Using Full Costing Method on CV. Global Sejahtera.Skripsi. Semarang: Dian Nuswantoro University.

Pratama, Angga. 2012. Effect of Production Cost on Sales Price (Case Study at Tasikmalaya Latitude Company). Skripsi. Economics Faculty. Siliwangi University.

Serliana, Novita dan Yani Restiani Widjaja. 2012. The Influence of Cost of Production on Selling Price of T-Shirt Products at CV. Tridharma Persada Bandung. Skripsi. Bandung: Bachelor Program BSI University.

Simamora. 2012. Manajemen Accounting. Third edition, First Printing. Yogyakarta: Star Gate Publisher.

Siregar et al. 2013. Cost accounting. Jakarta:Erlangga.

Sugiyono. 2010. Statistics for research. Alfabeta Publisher. Bandung.

Sugiyono. 2013. Qualitative Research Methods and Quantitative And R & D. Bandung: Alfabeta.

Supriyono. RA. 2011 Cost Accounting for Cost Collection and Costing. Fifteenth Print.. BPFE. Yogyakarta.

Supriyono. RA. 2013. Cost Accounting, and Costing Pricing. Book One. Second Edition. Eighteen Prints. BPFE. Yogyakarta.

Waryanto, R. Bambang Dwi and Nasrullah. 2014. The Influence of Determination of Cost of Production on Sale Price at Krupuk Industry: Case Study at UD. Inun Jaya Sampang. Economy Magazine. Volume XVIII: 208-218.



  • There are currently no refbacks.

International Journal of Economics, Business and Accounting Research (IJEBAR), E-ISSN 2454-1362

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.