ANALISIS HARGA POKOK DALAM MENENTUKAN HARGA JUAL PADA CV.PATETY MEUBEL KUPANG

Leo, Herlin (2018) ANALISIS HARGA POKOK DALAM MENENTUKAN HARGA JUAL PADA CV.PATETY MEUBEL KUPANG. Diploma thesis, Widya Mandira Catholic University.

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Abstract

This Thesis was prepared by Herlin Leo, Registration Number. 32114090 with the Title: “ Analysis of Cost for Goods In Determining Selling Price in the CV. Patety Meubel Kupang “, under the guidance of Mr Dr. Stanis Man, SE, M. Si as first advisor and Mr Drs. Ec. Sabinus Hatul, MM as second Advisor. The problem raised in this research is how the calculation of the cost of production in determining selling price in CV. Patety Meubel Kupang by using full costing method. This study aims to determine how the calculation of the cost of production to determine the selling price of the right product on the product cabinets and beds in the CV. Patety Meubel Kupang. The data used was secondary data, obtained from CV. Patety Meubel Kupang, from the previous research and related book sources. Data analysis tools with quantitative analysis, which is done by calculating the cost of products, calculated by the cost of raw materials, direct labor costs and factory overhead costs, and the determination of the selling price based on the cost of the product by setting the normal selling price commonly called the method full costing on the company’s main product. After calculating the cost of the product as the basis for determining the selling price using the full costing method, the result is different from the method used by the company. The Determination of the selling price using full costing method is lower than the method used by the company. The result of the calculation of selling price with the full costing method of both CV. Patety Meubel Kupang products are as follows: 1). Cabinets cost of Rp.2.398.401 while with the company method is Rp.2.455.625. The difference in the calculation of cabinet selling price is Rp.45.779. 2). Beds amounting costs; Rp.1.560.656 while the company method is Rp.1.586.563. The difference in the calculation of the selling price of the bed is Rp.20.725. This is because the calculation by using the full costing method includes all elements of production costs both fixed and variable. It is expected that CV. Patety Meubel Kupang in the future apply full costing method in calculation of cost of production to determine selling price, because full costing method is more detailed and accurate compared to the method used by the company.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Cost of Production, Selling Price, Full Costing
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Manajemen
Depositing User: Andreas M. Pati
Date Deposited: 09 Aug 2019 06:08
Last Modified: 09 Aug 2019 06:08
URI: http://repository.unwira.ac.id/id/eprint/329

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