Peranan Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual Produk pada Perusahaan X
Daftar Isi:
- The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The research which has a characteristic of analytic descriptive with study case. It begin from September until November 2009. X Company has counted cost of goods manufactured and added material cost Rp.6.966.508.816,03, supporting material cost Rp.0, labour cost Rp.3.719.362.996, and factory overhead cost Rp.383.874.209 so the total amount Rp.11.069.746.020. The total amount of cost production adds beginning merchandise inventory Rp.2.077.493.434 then minus ending merchandise inventory Rp.1.512.650.774,59 is cost of goods manufactured. After that, cost of goods manufactured adds inventory of finished goods (begining) Rp.3.433.537.977,67 then minus inventory of finished goods (ending) Rp.3.359.559.484,82, so we can get cost of goods sold Rp.11.718.567.170. Sales in X Company in June 2009 is Rp.14.095.857.050. In this research we can know that X Company uses market prices to determine price sells product which they produce in order to the company can compete in Indonesian textile market.