Analisis Penerapan Harga Jual Menggunakan Pendekatan Metode Cost Plus pada "UD Mas Wi"
| Main Author: | Mery Umi Umaeroh |
|---|---|
| Format: | Bachelors |
| Terbitan: |
STIE Putra Bangsa
, 2018
|
| Subjects: | |
| Online Access: |
http://lib.stieputrabangsa.ac.id:80/index.php?p=show_detail&id=7057 http://lib.stieputrabangsa.ac.id:80/repository/153300567.pdf |
Daftar Isi:
- "UD Mas Wi" produces traditional food that is "lanting". In determining the selling price, "UD Mas Wi" uses traditional estimates and market prices. In determining of selling price, cost plus method can be used. The advantage of applying cost plus method is to obtain various data needed to take decisions in determining the quantity of products sold within a certain period. In addition, cost plus method has a separation between production costs and non-production costs, in the type of cost groupings can be more detailed. Methods of data collection conducted using observation methods, interviews, documentation, and literature. Analysis of data used was done by presenting data and calculate selling price using cost plus method which consists of total cost concept, product cost concept, and variable cost concept. The results of research conducted in "UD Mas Wi" indicate the selling price of the appropriate product in order to obtain profit. The results use the concept of total cost of June Rp 18.058, July Rp 17.255, August Rp 19.711, September Rp 19.334, October Rp 19.932, and November Rp 21.047. The results use product cost concept of June Rp 18.059, July Rp 17.256, August Rp 19.710, September Rp 19.482, October Rp 19.934, and November Rp 21.046. The results use variable cost concept of June Rp 18.059, July Rp 17.255, August Rp 19.710, September Rp 19.333, October Rp 19.934, and November Rp 21.047. It is necessary to calculate using cost plus method in determining the selling price because it will get accounting information about all cost calculations appropriately. It can also be used in future production decisions. Keywords: Determination of selling price, cost plus method, total cost concept, product cost concept, variable cost concept.