ANALISIS PENENTUAN HARGA TRANSFER PADA PT KUSUMAHADI SANTOSA GRUP

WILIS, MUH RYAN LUTHFI (2011) ANALISIS PENENTUAN HARGA TRANSFER PADA PT KUSUMAHADI SANTOSA GRUP. Other thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (1749Kb)

    Abstract

    Divisionalization is a form of more greater delegation of authority to the operational manager to make decisions about the amount of revenues and costs in his work unit, so that headquarters no longer need to think about decisions that are too details. In a division, especially as a profit center or as a investment center, profit is an important consideration in the assessment of achievement. Therefore, transactions with the other division within one company or with the other parties outside the company, the sales division is expected to obtain the optimal profit. PT Kusumaputra Santosa as a spinning division is the company engaged in the manufacture of yarn. In the sale of his products, most of them are sold to PT Kusumahadi Santosa as a weaving division. The result of the research showed that PT Kusumaputra Santosa had been using transfer pricing method based on cost. This policy was taken with consideration of the ease of recording the transfer transaction that occurs. The weakness of this method was that the spinning division did not receive profit from the sale of these transfer to the other division; and these was perceived less fair to the spinning division. It also did not motivate the spinning managers to transfer the product to weaving division. The conclusion of the research is that PT Kusumaputra Santosa use transfer pricing method based on cost. The method is unfair for the spinning division because it suffers losses. From the transfer pricing method based on cost it can be obtained PT Kusumaputra Santosa suffers loss Rp3.449.670.660,00, while PT Kusumahadi Santosa as a receiver from PT Kusumaputra Santosa’s product obtained profit Rp4.366.756.779,00. Based on the result of the research, the writer gives an advice, that is the company should determine transfer prices based on cost plus profit, which is 6% added to the cost. The rate of profit should be determined by the division managers negotiation between the spinning division and the weaving division. From the transfer pricing method based on cost plus profit would make both division gain the profit from the product transfer transaction that occur. Keyword: Divisionalization, transfer pricing

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 862 not found.
    Date Deposited: 22 Jul 2013 17:31
    Last Modified: 22 Jul 2013 17:31
    URI: https://eprints.uns.ac.id/id/eprint/7609

    Actions (login required)

    View Item