ANALISIS PENETAPAN HARGA JUAL DALAM PERENCANAAN LABA PADA HOME INDUSTRY SNACK 168

Authors

  • Monalisa Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Nelly Astuti Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Arka'a Ahmad Agin Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Full Costing, Non-Production Costs, Mark Up Pricing

Abstract

     The results of the study show that by using the full costing method in calculating the cost of production and taking into account the non-production costs incurred by the Snack 168 home industry, the price should be set at Rp. 77,000 for brittle and Rp. 82,000 for the trigger, based on the calculation used by the Snack home industry 168 the selling price set is Rp. 75,000 for brittle and Rp. 80,000 for trigger. The selling price based on the calculation of researchers has been able to cover expenses in the form of production costs and non-production costs. By using the method suggested by researchers, it can increase the sales profit of Snack 168 home industry by Rp. 86,240,000 for brittle and Rp. 61,600,000 for the trigger, so the company can achieve the desired profit plan, which is Rp. 150,000,000 for brittle and Rp. 125,000,000 for trigger.

Author Biographies

Nelly Astuti, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Arka'a Ahmad Agin, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Monalisa, Astuti, N., & Ahmad Agin, A. (2019). ANALISIS PENETAPAN HARGA JUAL DALAM PERENCANAAN LABA PADA HOME INDUSTRY SNACK 168. Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 9–15. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/81

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