PENENTUAN HARGA JUAL PERUSAHAAN DENGAN METODE FULL COSTING PADA PT. DANLIRIS DI SUKOHARJO

Gunawan, Michael (2009) PENENTUAN HARGA JUAL PERUSAHAAN DENGAN METODE FULL COSTING PADA PT. DANLIRIS DI SUKOHARJO. Other thesis, Universitas Sebelas Maret.

[img] PDF ( Sell Price ­ Full Costing ­ PT. Danliris) - Published Version
Download (2367Kb)

    Abstract

    PT. Danliris is corporate that produce textile's with grey's raw material and dyestuff & chemical (colouration & chemical material). In determine its sell price, this corporate adds profit percentage on cost of goods manufacture. Cost of goods manufacture accounted with looks on that all production cost have happened up to a one month. Then happening production cost on that month added by percentage expected profit corporate and then to be divided by production volume. In establishes profit, PT. Danliris establishes profit percentage as big as 70% from production costs. To the effect that wants to be reached in this observational it is subject to be get clear picture about price pixing trick that utilized by corporate. Method that is utilized is with library study, observation, and interview on one's side that bound up. Price pixing sells to constitute one of essential policy in a corporate. In price pixing sells, corporate shall regard aim that wants to be reached. To the effect that want which is been reached get profit that worthy and is expected, so corporate gets to withstand in condition which is hard and can compete. In this final task, writer tries to re count cost that issued by PT. Danliris in establish sell price. Cost that issued by corporate that writer accounts is consisting of production cost and cost non production. Cost non production consisting of marketing cost and general administration cost. From total cost already writer accounts, writer establishes profit as big as 50% from total costs with intent that price sells its to be cheaper and competitive. Cost factor is prime factor in determine sells price, because it is minimal bounds that shall accomplish corporate in establish sell price. In this research, writer will compare price sells which determined by corporate at the price sell which determined by cost plus pricing with full costing method. In this research gets to be concluded that deep determine sell price, PT. Danliris ignores marketing cost and general administration cost. Writer gives tips ought to in determine sells price utilizes cost plus pricing with full costing method because it is can figures cost that issued by corporate thoroughly and is not just a only estimate.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HA Statistics
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Manajemen Pemasaran
    Depositing User: Vignasari Kokasih
    Date Deposited: 23 Jul 2013 00:16
    Last Modified: 23 Jul 2013 00:16
    URI: https://eprints.uns.ac.id/id/eprint/8369

    Actions (login required)

    View Item