ANALISIS PENENTUAN HARGA POKOK PRODUKSI DAN PROFIT MARGIN SEBAGAI DASAR PENETAPAN HARGA JUAL DENGAN MENGGUNAKAN PENDEKATAN METODE FULL COSTING (Studi Kasus Pada UKM “Kerupuk Ikan Kakap” di Pasuruan)
| Main Author: | Ash-Shiddiqi, Irkham Lubada |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/56500/43/Pendahuluan.pdf http://eprints.umm.ac.id/56500/2/BAB%20I.pdf http://eprints.umm.ac.id/56500/3/BAB%20II.pdf http://eprints.umm.ac.id/56500/4/BAB%20III.pdf http://eprints.umm.ac.id/56500/5/BAB%20IV.pdf http://eprints.umm.ac.id/56500/6/BAB%20V.pdf http://eprints.umm.ac.id/56500/7/Lampiran.pdf http://eprints.umm.ac.id/56500/ |
Daftar Isi:
- Kerupuk Ikan Kakap company is still experiencing difficulties in determining the cost of production. Production costs have not yet been fully classified. The purpose of this study is to analyze the determination of the cost of production and the determination of selling prices by companies to compare with the method of determining the cost of production with the full costing approach and the method of determining the selling price based on cost-plus pricing. This research uses quantitative methods with a case study approach. Data collection used in this research is interview and documentation. This research uses descriptive analysis techniques with a quantitative approach. The results of this study produce (1) the cost of production according to the company Rp.441,828, while the cost of production according to the full costing method is Rp54,063.- (2) Profit margin of 67.35% (3) Selling price according to the company Rp70,000, - while the selling price according to the full costing method is Rp. 90,476.