ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA PT MERMAID TEXTILE INDUSTRY (MERTEX) MOJOKERTO
| Main Author: | AMALIA, SILKA DIENA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/507/1/ANALISIS_PENENTUAN_HARGA_POKOK_PRODUKSI_DENGAN_METODE_FULL_COSTING_SEBAGAI_DASAR_PENETAPAN_HARGA_JUAL_PADA_PT_MERMAID_TEXTILE_INDUSTRY.pdf http://eprints.umm.ac.id/507/ |
Daftar Isi:
- The purpose of this study was to analyze the sales price calculation based on the calculation of the cost of production. Methods for analyzing the cost of production and selling prices is to use the full costing method. Benchmark for setting the selling price if the cost of production is low, then the selling price is reduced and vice versa ajuga participate. Result analysis of the cost of production is there are sellisih cost of production in 2007 amounted to Rp 15312.43 and in 2008 amounted to Rp 22510.71. While the results of analysis of the selling price calculation is the difference in 2007 amounted to Rp 69140.72 and year 2008 also experienced a difference of Rp 35653.79. This will affect the selling price there, which should be suppressed lower, although even with a larger profit. So the company set a higher selling price. With the high price, then the demand decreases. Besides the company can not compete with the high selling price.