ANALISIS PENENTUAN HARGA JUAL KRIPIK TEMPE DENGAN MENGGUNAKAN METODE COST PLUS PRICING(Studi Kasus pada Home Industry Kripik Tempe Sanan Malang)

SYURAIDA, SYURAIDA (2007) ANALISIS PENENTUAN HARGA JUAL KRIPIK TEMPE DENGAN MENGGUNAKAN METODE COST PLUS PRICING(Studi Kasus pada Home Industry Kripik Tempe Sanan Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on the Three Home Industry flakes Tempe Sanan Malang with the title "Analysis of Price Determination Tempe flakes Method Using Cost Plus Pricing .." The purpose of this study is to investigate the determination of the selling price set by the home industry in Sanan Malang tempe chips and to find a cost-plus pricing method with the contribution approach (direct cost pricing) which can be used in determining the selling price. In determining the price of cost plus pricing method performed the following steps: classifying costs into fixed costs, variable costs and semi-variable costs, separating the semi-variable costs into fixed costs and variable costs, determine the selling price and cost plus pricing method with the contribution approach (direct cost pricing) and comparative analysis. From the results of research conducted, it is known that the home industry Sanan Malang tempe chips in determining the price per kilogram of tempe chips based on prices prevailing in the market. By using the method of cost plus pricing with the contribution approach, then the selling price of each perkilogramnya home industry that occurred in the period in 2005 were: Mr. Didier 1.Home industry selling price perkilogramnya average of Rp 20,000, it should set a business unit selling price of Rp 17215.65 perkilogramnya 2.Home industry perkiloGramnya Pak Joni price - average of Rp 20,000, it should set a business unit selling price of Rp 15858.17 perkilogramnya. Industry 3.Home Pak Mustaqim perkilogramnya price - average amount of Rp 21,000, should set a business unit selling price of Rp 18069.32 perkilogramnya. As for suggestions that could be proposed is the best three home industry tempe chips in Sanan expected to make a financial report on the costs incurred in producing a product. It is intended that all costs can be recorded regularly and systematically. Thus the business units to set the selling price of a product by taking into account production costs which have been used. Tempe chips home industry should be separate and classify all costs both variable costs and fixed costs.

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: 22 Jun 2012 02:49
Last Modified: 22 Jun 2012 02:49
URI: http://eprints.umm.ac.id/id/eprint/9034

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