Academic Journal
An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake.
| Τίτλος: | An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake. |
|---|---|
| Συγγραφείς: | Nababan, Daniel Reinhard1 daniel.3112301083@students.polibatam.ac.id, Situmorang, Elsaria1 elsaria.3112301092@students.polibatam.ac.id, Zelmiyanti, Riri1 riri@polibatam.ac.id |
| Πηγή: | Journal Research of Social Science, Economics & Management. Nov2025, Vol. 5 Issue 4, p3954-3964. 11p. |
| Θεματικοί όροι: | *Break-even analysis, *Cost accounting, *Cost structure, *Profit margins, *Profitability, *Depreciation, Baked products |
| Περίληψη: | Every business faces challenges and fluctuations that affect its performance and profits. Therefore, careful planning is needed to assist management in estimating the desired profit level. The application of costvolume-profit analysis focuses on several factors that influence changes in these profit components. In addition, the company must also set the right product selling price to cover the costs incurred. This study aims to analyze the profitability of PT Banana Cake using the application of cost-volume-profit analysis. The method used is a descriptive method with a field study approach. The data used come from primary and secondary sources. The analysis includes cost classification, calculation of the contribution margin and its ratio, calculation of the breakeven point, margin of safety and its ratio, and determination of the selling price using the cost-plus pricing method. The results show that the costs incurred consist of variable costs and fixed costs. The contribution margin obtained was Rp 5,142,267 with a ratio of 15.1%; the break-even point was Rp 49,040,167 or 2,347 units; and the margin of safety was Rp 10,227,849 with a ratio of 69%. Determining the product’s selling price using the cost-plus pricing method resulted in a price of Rp 25,658, rounded down to Rp 25,000. Overall, PT Banana Cake’s managerial performance in managing costs and sales has been good and optimal. Therefore, the company’s management can utilize cost-volume-profit analysis for pricing and future profit planning. [ABSTRACT FROM AUTHOR] |
| Copyright of Journal Research of Social Science, Economics & Management is the property of Publikasi Indonesia and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Βάση Δεδομένων: | Business Source Index |
| FullText | Text: Availability: 0 |
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| Header | DbId: bsx DbLabel: Business Source Index An: 190288556 RelevancyScore: 1371 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 1371.22045898438 |
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| Items | – Name: Title Label: Title Group: Ti Data: An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Nababan%2C+Daniel+Reinhard%22">Nababan, Daniel Reinhard</searchLink><relatesTo>1</relatesTo><i> daniel.3112301083@students.polibatam.ac.id</i><br /><searchLink fieldCode="AR" term="%22Situmorang%2C+Elsaria%22">Situmorang, Elsaria</searchLink><relatesTo>1</relatesTo><i> elsaria.3112301092@students.polibatam.ac.id</i><br /><searchLink fieldCode="AR" term="%22Zelmiyanti%2C+Riri%22">Zelmiyanti, Riri</searchLink><relatesTo>1</relatesTo><i> riri@polibatam.ac.id</i> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Journal+Research+of+Social+Science%2C+Economics+%26+Management%22">Journal Research of Social Science, Economics & Management</searchLink>. Nov2025, Vol. 5 Issue 4, p3954-3964. 11p. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Break-even+analysis%22">Break-even analysis</searchLink><br />*<searchLink fieldCode="DE" term="%22Cost+accounting%22">Cost accounting</searchLink><br />*<searchLink fieldCode="DE" term="%22Cost+structure%22">Cost structure</searchLink><br />*<searchLink fieldCode="DE" term="%22Profit+margins%22">Profit margins</searchLink><br />*<searchLink fieldCode="DE" term="%22Profitability%22">Profitability</searchLink><br />*<searchLink fieldCode="DE" term="%22Depreciation%22">Depreciation</searchLink><br /><searchLink fieldCode="DE" term="%22Baked+products%22">Baked products</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: Every business faces challenges and fluctuations that affect its performance and profits. Therefore, careful planning is needed to assist management in estimating the desired profit level. The application of costvolume-profit analysis focuses on several factors that influence changes in these profit components. In addition, the company must also set the right product selling price to cover the costs incurred. This study aims to analyze the profitability of PT Banana Cake using the application of cost-volume-profit analysis. The method used is a descriptive method with a field study approach. The data used come from primary and secondary sources. The analysis includes cost classification, calculation of the contribution margin and its ratio, calculation of the breakeven point, margin of safety and its ratio, and determination of the selling price using the cost-plus pricing method. The results show that the costs incurred consist of variable costs and fixed costs. The contribution margin obtained was Rp 5,142,267 with a ratio of 15.1%; the break-even point was Rp 49,040,167 or 2,347 units; and the margin of safety was Rp 10,227,849 with a ratio of 69%. Determining the product’s selling price using the cost-plus pricing method resulted in a price of Rp 25,658, rounded down to Rp 25,000. Overall, PT Banana Cake’s managerial performance in managing costs and sales has been good and optimal. Therefore, the company’s management can utilize cost-volume-profit analysis for pricing and future profit planning. [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Journal Research of Social Science, Economics & Management is the property of Publikasi Indonesia and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
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| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.59141/jrssem.v5i4.1180 Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 11 StartPage: 3954 Subjects: – SubjectFull: Break-even analysis Type: general – SubjectFull: Cost accounting Type: general – SubjectFull: Cost structure Type: general – SubjectFull: Profit margins Type: general – SubjectFull: Profitability Type: general – SubjectFull: Depreciation Type: general – SubjectFull: Baked products Type: general Titles: – TitleFull: An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Nababan, Daniel Reinhard – PersonEntity: Name: NameFull: Situmorang, Elsaria – PersonEntity: Name: NameFull: Zelmiyanti, Riri IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 11 Text: Nov2025 Type: published Y: 2025 Identifiers: – Type: issn-print Value: 28076494 Numbering: – Type: volume Value: 5 – Type: issue Value: 4 Titles: – TitleFull: Journal Research of Social Science, Economics & Management Type: main |
| ResultId | 1 |