Penentuan Harga Jual Job Order Costing Ekspor PT Batik Danar Hadi Solo

YULIANI, CICI (2017) Penentuan Harga Jual Job Order Costing Ekspor PT Batik Danar Hadi Solo. Other thesis, Universitas Sebelas Maret.

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    DETERMINATION OF SELLING PRICE JOB ORDER EXPORT COSTING IN PT BATIK DANAR HADI SOLO CICI YULIANI F3114015 ABSTRACT This research was conducted at PT Batik Danar Hadi Solo, is a company in manufacturing, which produces fabric and batik clothes. Export PT Batik Danar Hadi produces two kinds of production of batik fabrics is stamp and spray, and shipping terms used are FOB, CNF, and CIF. PT Batik Danar Hadi experienced constraints in determining the selling price, because the price for per design and per type of different, sometimes buyers request a different design of sample designs submitted, in addition to unpredictable booking dates, it is necessary for the company to recalculate the cost to generate the selling price. The purpose of this research is to know the obstacles experienced by PT Batik Danar Hadi in determining the selling price and how to overcome it. The calculation of the export selling price PT Batik Danar Hadi using job order costing method. The method used in this research, using descriptive analysis method that is by collecting and compiling a data, then analyzed the data. Data were collected in the form of numbers caused by the application of quantitative methods. The data used in this research there are two, the first primary data in the form of a general overview and structure of the company, data of type and capacity of export production, type of production of export batik, type and price of export raw materials, export batik cost, and other supporting data relevant in this research. Second data is secondary data obtained from books, articles, and journals. The results of this research, it is known that the production of export stamp to New York by using the term FOB selling price of USD $ 643,780.13. The selling price uses CNF term USD 653,462.63, up 1.5% from using FOB term, while the shipping type using the CIF term selling price of USD 654.042.01, up 0.08% from the CNF term, and up 1.6% of the FOB term. The data shows that distinguishes the export selling price is the terms of delivery, the selling price of the FOB term is lower than the CNF and CIF terms of which the selling price is higher. Analysis of calculation of export selling price of PT Batik Danar Hadi is more advantageous if using FOB term in its delivery. Keywords: Cost of Production, Selling Price, Job Order Costing, Export

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Manajemen Perdagangan
    Depositing User: Retno Andriani
    Date Deposited: 29 Aug 2017 07:16
    Last Modified: 29 Aug 2017 07:16

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