ANALISIS PENENTUAN HARGA JUAL GUNA MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN ROKOK PT. JATI MESEM MALANG

Stiyoningsih, Nuning (2007) ANALISIS PENENTUAN HARGA JUAL GUNA MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN ROKOK PT. JATI MESEM MALANG. Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
ANALISIS_PENENTUAN_HARGA_JUAL_GUNAMENINGKATKAN_PROFITABILITAS_PADAPERUSAHAAN_ROKOK_PT.pdf

Download (79kB) | Preview

Abstract

This research is a case study in cigarette company PT. Teak mesem Malang with the title "Selling Pricing Analysis To Improve Profitability On Cigarette Company PT. Teak mesem Malang. The purpose of this study is to analyze the determination of the selling price of a cost-plus pricing method with the contribution approach to improve the profitability of tobacco company PT. Teak mesem Malang. Data analysis tool used in determining the selling price on a cost-plus pricing method with the contribution approach is to separate the semi-variable costs into fixed costs and variable costs. Separation of these costs using the least square method, ie: Y = a + bx. Next determine the selling price of a cost-plus pricing method with the contribution approach by summing the variable production costs and other costs with a variable percentage of profit expected by the company multiplied by the basis for setting fees. Then to find out the level of corporate profits can be made with analysis of contribution margin ratio (CMR), which reduced sales results with variable cost, then the result is divided by sales revenue. The result of the calculation method of cost-plus pricing with the contribution approach based on the results, with the selling price of the selling price of the company there is a difference. The selling price for cigarettes analysis is Rp 268 Gold. 107,137.92 per ballnya, while the selling price of the company's USD. 107 000 per ballnya. The selling price of cigarettes results of the analysis for JM Son USD. 93225.53 per ballnya, while the selling price of the company Rp.93.000 per ballnya. Then the contribution margin ratio of each type of product has increased compared to the contribution margin ratio is based on the price level of the company, the magnitude of the increase are as follows: 268 cigarettes and tobacco 0.10% Gold JM Son of 0.19%. From the analysis results in a cost-plus pricing method with the contribution approach to determining the selling price, it is known that in a cost-plus pricing method with the approach of the contribution by the company set a sales price lower than the results of the analysis. So the profitability of acquired firms is also lower compared with the results of the analysis. Based on the above conclusions, the authors suggest should be a cigarette company PT. Teak mesem Malang trying to achieve planned sales levels, in addition to the company in determining the selling price should be using the results of the analysis. To improve the profitability to be achieved by the company, should a company other than using the analysis of contribution margin ratio also keep operating costs do not rise, due to the increase in operating costs resulted in the profitability of the acquired company will also go down.

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: 20 Jun 2012 07:50
Last Modified: 20 Jun 2012 07:50
URI: http://eprints.umm.ac.id/id/eprint/8791

Actions (login required)

View Item View Item