Analisis Harga Pokok Produksi Sebagai Alat Untuk Menentukan Harga Jual (Studi Kasus Pada “SARANA BERSIH” Sentra Peralatan Kebersihan Malang

Nurhayati, Anis (2010) Analisis Harga Pokok Produksi Sebagai Alat Untuk Menentukan Harga Jual (Studi Kasus Pada “SARANA BERSIH” Sentra Peralatan Kebersihan Malang. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research target is to know how company classify calculation of cost capital manufactured and how company in pricing to sell product. Technique analyse in this research is using full costing method, because in full costing method, represent pixing price capital of product reckoning all production cost element, covering standard material cost, direct labor cost, variable factory overhead cost and factory overhead cost remain to. Result of analysis is pricing sell by owner too high and cost of capital sold if compared to calculation use method of full costing. This matter will cause damaged to company if there is effort a kind offering lower price. Intake of too high advantage will result making a move consumer it. Therefore owner ought to use calculation of correct cost of capital manufactured, so that can estimate how much profit and its sale.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 May 2012 02:16
Last Modified: 16 May 2012 02:16
URI: http://eprints.umm.ac.id/id/eprint/5387

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