Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)

The calculation of the cost of production plays an important role in determining an accurate selling price, so as to improve business development. The purpose of this study is to calculate the cost of production in order to determine the selling price by using the variable costing method in the Tlogomas Potato Donut UKM, Malang City. This research is a research using quantitative methods. The data used is secondary data in the form of financial statements for 2019 and 2021. The data analysis method is a description method by calculating the cost of production and selling prices using the variable costing method. The results of the study prove that the Cost of Production (HPP) at UKM Tlogomas Potato Donuts in Malang City in 2019 was high, decreased in 2020 due to the impact of the Covid-19 pandemic and slowly increased in 2021. The selling price applied from 2019 to now is Rp. 3,000 / potato donut product, with a pre-product profit percentage (1 donut product) in 2019 as much as 14.02%, in 2020 as much as 10.88% and in 2021 as much as 11.60%. This proves that SMEs have determined the selling price as much as possible by increasing profits quite high.