Penerapan Metode Variabel Costing Terhadap Penentuan Biaya Produksi Dan Harga Jual Pada UMKM Jannah Bakery Di Besuki Situbondo

Abstract
This study aims to determine the calculation of production costs and selling prices that have been applied by UMKM Jannah Bakery Besuki - Situbondo then compared with the calculation of researchers using the variable costing method in accordance with the theory in accounting rules. This research uses quantitative data types and qualitative data. The results of the research show that Jannah Bakery made simple and manual calculations without including in detail the components of the factory overhead costs, and concluded that the calculation of production costs and selling prices using the method approach of variable costing was higher with quite a large difference, namely Rp. 383,426,500 using the variable costing method and Rp. 375,840,000 with real calculations from companies made by Jannah Bakery. The real calculation of Jannah Bakery with the variable costing method is that the main difference lies in the variable factory overhead costs consisting of fuel costs, vehicle maintenance costs, vehicle depreciation costs, building depreciation costs, equipment depreciation costs, electricity costs and wifi costs.
Keywords: Variable Costing, Selling Price, Production Costs