STRATEGI PENENTUAN HARGA JUAL BERBASIS TARGET COSTING PADA CV. CITRA MANDIRI SUKSES KABUPATEN MALANG

KRISTINA, DIAN MAYA (2009) STRATEGI PENENTUAN HARGA JUAL BERBASIS TARGET COSTING PADA CV. CITRA MANDIRI SUKSES KABUPATEN MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

“Target Costing-Base for Selling-Price Determination Strategy at CV. Citra Mandiri Sukses in Malang Regency” (Dian Maya Kristina, Drs. Daniel Syam, MM. Ak, Dra Sri Wibawani MSi. Ak) Objective of this experiment is to found out about target costing-base for selling price determination at CV. Citra Mandiri Sukses in Malang Regency. The benefit is as consideration or alternatives for the decision making in target costing-base for selling price determination. Data analysis technique used in this experiment is to determine the amount of target costing, and followed by determining the exact cost variables in new pricing level which has been determined according to the market condition. Last stage is to count the amount of new product selling price according to target costing analysis. Based on the new product selling price determination, it shows that for kretek cigarette product Rp. 255.000/ball has lower price Rp. 5.000,- from the old selling price, while for filter cigarette product is Rp. 345.000/ball from the old price tag. Target costing determination is known for kretek cigarette product as much as Rp. 258.750,-. Variable cost determination using profit volume cost analysis used to gain new variable price as the consequences of pricing shift therefore we could determine the amount of variable cost for kretek cigarette product as Rp. 157.767,72 while for filter cigarette product as Rp. 221.034,54. The amount of break even point of selling by using average contribution margin approach has found out that by implementing target costing method, the firm has decided the obtained profit is 25%. Since CV. Citra Mandiri Sukses in Malang Regency is a firm with more than one type of product therefore we could discover the break even point for kretek cigarette product is 4.589,67 ball and for its filter product is 4.225,842 ball.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 15 Jun 2012 06:50
Last Modified: 15 Jun 2012 06:50
URI: http://eprints.umm.ac.id/id/eprint/7978

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