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

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.