Putri, Regita Fania, Soebijono, Tony, Erstiawan, Martinus Sony ORCID: https://orcid.org/0000-0003-1785-0442 and Arifin, Mochammad (2022) Relevansi Metode Cost Plus Pricing untuk Menentukan Harga Pokok Produksi pada Konveksi. JAE: Jurnal Akuntansi dan Ekonomi, 7 (3). pp. 30-41. ISSN 2721-9313
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Abstract
This research aims to produce a standard cost of production calculation and to calculate the selling price using the cost plus pricing method. The research method is carried out directly in the field by means of observation and interviews, with secondary data sources including price data for types of fabrics, customer order data, sales data, and monthly turnover data in 2021. The data is processed and analyzed using the cost of production methods and selling price using the cost plus pricing method. The results and conclusions of this study are the cost of production calculated by the company is more than the cost of production calculated by the standard method. Likewise, with the determination of the selling price, the price set by the company is higher than the selling price calculated using the cost plus pricing method, if this continues it will cause customers to switch to similar companies that offer lower prices with relatively the same product quality.
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Item Type: | Article |
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Uncontrolled Keywords: | Harga Pokok Produksi Standar, Harga Jual, Cost Plus Pricing |
Dewey Decimal Classification: | 600 – Technology > 650 Management & auxiliary services > 658 General management |
Divisions: | Perpustakaan > Journals |
Depositing User: | Agung P. W. |
Date Deposited: | 16 Jun 2023 07:29 |
Last Modified: | 16 Jun 2023 07:29 |
URI: | http://repository.dinamika.ac.id/id/eprint/7125 |
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